The tariff classification of sculpture from Germany.

N026371 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 Germany. Dear Ms. Pearce: In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Via Lewandowsky. Via Lewandowsky was born in Dresden, Germany in 1963. He studied at the Hochschule fur Bildende Kunst [University of the Fine Arts] in Dresden from 1982 – 1987. During the 1990s he received scholarships as an artist-in-residence at PS 1 Contemporary Art Center in New York and at the Baff Centre for the Arts in Canada. Mr. Lewandowsky currently lives and works in Berlin. Since 1992 he has participated in group exhibits in Germany, Austria and Switzerland. Based on his education and exhibitions over the last sixteen years, Via Lewandowsky is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Via Lewandowsky 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