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NY 816743

November 28, 1995

CLA-2-94:R:N2:233 816743


TARIFF NO.: 9703.00.0000; 9801.00.1098

Mr. Fritz Dietl
Licensed Customhouse Broker
182-30 150th Road, Room 207
Jamaica, N.Y. 11413

RE: The tariff classification of sculptures from Germany.

Dear Mr. Dietl:

In your letter dated November 11, 1995, you requested a tariff classification ruling for sculptures by Mr. Richard Artschwager.

Mr. Artschwager is an American sculptor living and working in New York. From Jan. 30-Feb. 24, 1965 and Dec. 30, 1967-Jan. 23, 1968, Mr. Artschwager performed an one-artist exhibition entitled "Artschwager" at the Leo Castelli Gallery, New York City. From June 18-July 9, 1968, he performed an one-artist exhibition entitled "Artschwager" at the Konrad Fischer Gallery, Dusseldorf, West Germany, and from Sept. 12-Oct. 14, 1969, he performed an one-artist exhibition entitled "Richard Artschwager" at the Galerie Ricke, Cologne, West Germany.

Each original sculpture that Mr. Artschwager creates is 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. Artschwager has exhibited in the United States, Canada, France, Belgium, Denmark, Sweden, Switzerland and Germany, and is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, 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 that are functional or made in excess of 12 are dutiable according to their essential character. Original sculptures by Mr. Richard Artschwager are also classified in item 9801.00.1098, HTSUSA, which provides for: Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 212-466-5739.


Roger J. Silvestri

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