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NY 803703

November 22, 1994

CLA-2-97:S:N:N8:233 803703


TARIFF NO.: 9703.00.0000

Mr. Michael Weathers
Radix Group International, Inc.
Building 75, North Hangar Road
JFK International Airport
Jamaica, N.Y. 11430

RE: The tariff classification of sculptures from Great Britain.

Dear Mr. Weathers:

In your letter dated November 9, 1994, you requested a tariff classification ruling for sculptures by Reg Butler.

Mr. Butler was a Britain who lived and worked in Britain. He was born in 1913 at Buntingford, Hertfordshire. In 1949 Mr. Butler had his first one-man exhibition of sculpture at Hanover Gallery. In 1950-1953 he studied sculptuire at the University of Leeds. In 1953 Mr. Butler was a Grand Prizewinner in the international competition for a monument to "The Unknown Political Prisoner". In 1965 he was elected to the Academie Royale des Sciences, des Lettres, et des Beaux-Arts de Belgique. In 1973 his exhibition of painted bronzes was at the Pierre Matisse Gallery, New York. Mr. Butler died in 1981.

Each sculpture that he created was either unique, one-of-a- kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Butler has exhibited in Italy, Germany, Belgium, the United States and Great Britain and is recognized as a professional of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classifified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are dutiable according to their essential character.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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