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NY C87348

May 1, 1998

CLA-2-97:RR:NC:SP:233 C87348


TARIFF NO.: 9703.00.0000

Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, NY 10021

RE: The tariff classification of sculptures from the Czech Republic.

Dear Mr. Jacobson:

In your letter dated April 13, 1998, you requested a tariff classification ruling for sculptures created by Karel Hlava.

Mr. Hlava is a sculptor who was born in Zirovnice. Since 1965, he has been living in Prague. From 1965 to 1969 he studied woodcutting at the Secondary School of Applied Art, and from 1970 to 1976 he studied at the University of Applied Art. Each sculpture that he 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, Mr. Hlava has exhibited in galleries and museums in the Czech Republic and throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Karel Hlava will be 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.


Robert B. Swierupski

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