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NY A87805

September 23, 1996

CLA-2-97:RR:NC:FC:233 A87805


TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of and sculptures from Italy.

Dear Ms. Dougherty:

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

Arnaldo Pomodoro is an artist currently living and working in Italy. He attended school in Rimini, Italy and graduated with a degree in Surveying and Building Construction in 1948. From 1949 to 1950, he attended the Art Institute in Pesaro. He has exhibited his work in both private and public collections in Italy and throughout the world. Based on the submitted literature, Mr. Pomodoro qualifies as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Arnaldo Pomodoro, 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. 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 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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