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NY 816445

November 21, 1995

CLA-2-94:R:N2:233 816445


TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures from Spain.

Dear Mr. Dietl:

In your letter post dated Novembwer 3, 1995, you requested a tariff classification ruling for sculptures by Mr. Juan Munoz.

Mr. Munoz is a sculptor living and working in Spain. Each bronze sculpture that Mr. Munoz creates is either unique, one-of-a-kind or in a limited edition and not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Munoz has exhibited in the United States, Australia, Canada, Ireland, Germany, England, France, Switzerland, Greece, Belgium and Spain 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 of the United States Annotated, HTSUSA, 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 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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