The tariff classification of sculpture from Germany and France.

N026370 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 and France. Dear Ms. Pearce: In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Stephan Weitzel. Stephan Weitzel was born in Stuttgart, Germany in 1970. His work has been exhibited in galleries and art shows since 1999 in Berlin, Stuttgart, Frankfurt, Paris, Dublin and New Delhi. The artist currently lives and works in Berlin and Paris. Based on his numerous exhibitions over the last nine years, Stephan Weitzel is recognized as a professional artist of the free fine arts. The applicable subheading for sculpture by Stephan Weitzel 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