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NY A82030

April 15, 1996

CLA-2-97:RR:NC:FC:233 A82030


TARIFF NO.: 9703.00.0000

Mr. David C. Cohen
Masterpiece International, Ltd.
90 Washington Street
New York, NY 10006

RE: The tariff classification of wooden sculptures from Japan.

Dear Mr. Cohen:

In your letter dated April 1, 1996, on behalf of the Nippon Club, you requested a tariff classification ruling for wooden sculptures created by Mr. Zuiun Matsuda.

Mr. Matsuda is a sculptor living and working in Japan. In 1970, he began studying Buddhist carving. In 1980, he became a sculptor of Buddhist images and created wooden sculptures for religious parties throughout Japan. In 1994, Mr. Matsuda began creating modern art sculptures. Based on the submitted resume, Mr. Matsuda has exhibited in Japan and the United States and is recognized 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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