The tariff classification of sculpture from Germany.

N026134 May 21, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of sculpture from Germany. Dear Ms. Pearce: In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Herbert Harnak. Herbert Harnak was born in Unterfranken, Germany in 1952. He was educated at the School of Fine Art in Frankfurt, Germany. His work has been exhibited in museums and art shows since 1981, including solo shows at galleries in Bonn, Cologne, Nuremburg, Frankfurt, Munich and Stuttgart, Germany; Bologna, Verona, Prata, Milan and Rome, Italy; Brussels and Antwerp, Belgium; Paris and Cote d’Azur, France; Japan, Netherlands and the United States. The artist currently lives and works in Hammelburg, Germany. Based on his education and numerous exhibitions, Herbert Harnak is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Herbert Harnak will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to the component material. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division