The tariff classification of sculptures by Hans Coper from England.

N044522 November 26, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ben Williams Phillips de Pury & Company 450 West 15th Street New York, NY 10011 RE: The tariff classification of sculptures by Hans Coper from England. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a resume of Hans Coper. Although born in Germany, he lived and worked in England. He produced unique, non functional ceramic sculptures. He has exhibited in galleries throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Hans Coper will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculpture and statuary, in any material”. The rate of duty will be free. 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