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NY 816446

November 21, 1995

CLA-2-94:R:N2:233 816446


TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures from Germany.

Dear Mr. Dietl:

In your letter post dated November 3, 1995, you requested a tariff classification ruling for sculptures by Ms. Rebecca Horn.

Ms. Horn, a German sculptor, was born in 1944. In 1971 she studied at the Academy of Fine Arts, Hamburg and in 1972 she received a DAAD Scholarship in London. Since then, she has participated in numerous international exhibitions. In 1974 she was guest lectureship in the California Art Institute, University of San Diego. In 1986 she was awarded the Documents-Preis (Arnold Bode) in Kassel. In 1988 she was awarded the Carnegie Prize at the Carnegie International in Pittsburgh and in 1989 she began teaching at the Akademie der Kunste, Berlin.

Each original sculpture that Ms. Horn 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, Ms. Horn has exhibited in the United States, Canada, Japan, Spain, Italy, England, France, Austria, Switzerland, the Netherlands 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 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. 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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