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NY A88898

November 1, 1996

CLA-2-97:RR:NC:2:233 A88898


TARIFF NO.: 9703.00.0000

Mr. Franz Dietsch
Geschwister Scholl-Strasse 21
D-95100 Selb

RE: The tariff classification of ceramic sculptures from Germany.

Dear Mr. Dietsch:

In your letter dated October 23, 1996, you requested a tariff classification ruling for ceramic sculptures created by Barbara Fluegel.

Barbara Fluegel is a sculptor living and working in Germany. In 1982, she successfully completed studies at the State Trade Academy for Porcelain (Johann-Friedrich-Boettger Institute) in Selb, Germany, certifying her as a Certified Ceramic Painter and Designer. Based on the submitted documentation, Ms. Fluegel has exhibited her works in private as well as public collections in Germany and throughout the world and she is recognized as a professional artist of the free fine arts.

Original sculptures created by Barbara Fluegel, limited to the first 12 in an edition, are classified in subheading 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. 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 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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