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NY A81857

April 15, 1996

CLA-2-97:RR:NC:FC:233 A81857


TARIFF NO.: 9703.00.0000

Mr. Thomas J. O'Donnell
O'Donnell, Byrne & Williams
20 North Wacker Drive
Suite 1416
Chicago, IL 60606

RE: The tariff classification of stone sculptures from Finland.

Dear Mr. O'Donnell:

In your letter dated March 22, 1996, on behalf of Quarry Line, Inc., you requested a tariff classification ruling for stone sculptures created by Mr. Eero Vainikka.

Mr. Vainikka is a Finnish sculptor/artist living and working in Savitaipale, Finland. He began stone crafting and sculpting in the late 1960s, learning much of the trade on his own. In 1983 Mr. Vainikka started his company "Sorvikive-Oy" in Savitaipale where he crafts stone souvenirs and gifts. In 1991 he began crafting his visions of large sculptures in Finish granite, foreign granite or spetrolite, which ultimately become stone sphere "fountains". The sculptures consist of a perfectly balanced granite sphere (which may weigh up to five tons or more) which rotates on a thin film of water.

Mr. Vainikka is recognized by the Finish government as a professional stone artist. Additionally, the Tampere Stone and Mineral Museum, Tampere, Finland, has obtained one of Mr. Vainikka's sphere sculptures for its collection. Each original sculpture created by Mr. Vainikka is "one-of-a-kind" and unique and has not been reproduced by any automated production method. Based on the submitted Exhibits, Mr. Vainikka qualifies as a professional artist of the free fine arts.

The applicable subheading, for sculptures in editions not exceeding twelve pieces, will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free.

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

A copy of this ruling letter 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
National Commodity

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