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NY A87721

September 23, 1996

CLA-2-97:RR:NC:FC:233 A87721


TARIFF NO.: 9701.10.0000; 9703.00.0000

Ms. Eileen Dougherty
Marlborough Gallery Inc.
40 West 57th Street
New York, NY 10019

RE: The tariff classification of paintings and sculptures from England.

Dear Ms. Dougherty:

In your letter dated September 5, 1996, you requested a tariff classification ruling for paintings, drawings and sculptures created by John Davies.

John Davies is an artist currently living and working in Kent, England. Mr. Davies, who was born in Chesire, England, studied at Hull and Manchester Colleges of Art from 1963 to 1967 and spent two years at the Slade School of Art after which he was awarded a sculpture fellowship at Gloucester College of Art. In 1970, he won the Sainsbury Award. He has exhibited his work in both private and public collections in England and throughout the world. Based on the submitted literature, Mr. Davies qualifies as a professional artist of the free fine arts.

The applicable subheading for paintings created by John Davies will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paintings, drawings and pastels, executed entirely by hand,... other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Paintings, drawings and pastels. The rate of duty will be free.

The applicable subheading, for sculptures in editions not exceeding twelve pieces, will be 9703.00.0000, 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

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