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NY C87601

May 22, 1998

CLA-2-97:RR:NC:SP:233 C87601


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 France.

Dear Mr. Jacobson:

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

Claude Champy is a sculptor who was born in France. From 1964 to 1965, he studied at Ecole des Metiers d'Art, Paris, and in 1976 he received an Honorable Diploma from Villauris. Based on the submitted literature, Mr. Champy's works have been exhibited in private as well as public collections in France and throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Claude Champy 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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