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NY D82724

September 28, 1998

CLA-2-97:RR:NC:SP:233 D82724


TARIFF NO.: 9703.00.0000

Mr. Frank Fischetti
Overton & Co. Air Services, Inc.
700 Rockaway Turnpike, Suite 201
Lawrence, NY 11559

RE: The tariff classification of sculptures from South Africa.

Dear Mr. Fischetti:

In your letter dated August 18, 1998, you requested a tariff classification ruling for sculptures created by Ian Garrett.

Mr. Garrett is a sculptor who was born in the Eastern Cape, South Africa, in 1971. He earned a BFA in sculpture from Rhodes University in 1992 and an MAFA cum laude in ceramics from the University of Natal in 1997. He has lectured at various academic institutions and taken part in exhibitions both locally and in Paris. His pots are smoke-fired earthenware, inspired by the traditional rural pottery of KwaZulu. Wide and narrow necked jars and open bowls reflect the forms and surfaces of ancient and contemporary hand-building traditions. Coils of grogged terra cotta clay are built up, scraped and pinched into shape. After being burnished with agate pebbles, designs are incised with mussel shells or quills. Once the dry vessels are either pit-fired with wood, dung and dried aloe leaves, or biscuit-fired to about 900 degrees in an electric or gas kiln and then carbonized with smoke. 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. Garrett has exhibited collections throughout South Africa and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Ian Garrett 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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