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NY 809310

April 24, 1995

CLA-2-97:S:N:N8:233 809310


TARIFF NO.: 9703.00.0000

Mr. Neal Barab
C.P. 261
55045 Pietrasanta (LU)

RE: The tariff classification of sculptures from Italy.

Dear Mr. Barab:

In your letter dated April 2, 1995, you requested a tariff classification ruling for sculptures by you.

You are an American sculptor living and working in Italy. Your work is predominately composed of original marble sculptures. This marble can be of differing colors and varieties, including white Carrara marble from Italy, red marble from Portugal and France, or black marble from Spain and Belgium. Recently your sculptures have involved laminating diverse marbles with epoxy and hidden bronze pins. These sculptures are abstract with vague figurative or abstract references.

Based on the submitted resume, you have a B.A. in Fine Arts from the University of California; you have exhibited in the United States, Sweden, France, Belgium, Holland and Italy and are recognized as a professional artist of the free fine arts.

Orginal sculptures made by you, limited to the first 12 in an edition, are classified 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 not within the provision of heading 9703, HTSUSA, and 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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