The tariff classification of sculpture from Italy.

N026137 April 28, 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 Italy. Dear Ms. Pearce: In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Pier Paolo Calzolari. Pier Paolo Calzolari was born in Bologna, Italy in 1943. His work has been exhibited at art shows since 1965. These include art galleries in Bologna, Turin, Naples, Milan, Venice, Florence, Berlin, Cologne, Paris, New York, Athens, Zurich and Antwerp. In addition his work has been shown at the Walker Art Center (Minneapolis), Tate Modern (London), Museum of Contemporary Art (Sydney) and Museum of Contemporary Art (Los Angeles). The artist currently lives and works in Fossombrone, Italy. Based on his numerous exhibitions over a forty year period, Pier Paolo Calzolari is recognized as a professional artist of the free fine arts. The applicable subheading for sculpture by Pier Paolo Calzolari 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