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NY D86314

December 30, 1998

CLA-2-97:RR:NC:SP:233 D86314


TARIFF NO.: 9701.10.0000; 9703.00.0000

Dr. George Schwarz
Kogelnik Foundation
330 Lafayette Street
New York, NY 10012

RE: The tariff classification of works of art from Austria.

Dear Mr. Schwarz:

In your letter dated December 23, 1998, you requested a tariff classification ruling for works of art created by Kiki Kogelnik.

Ms. Kogelnik was born in Bleiburg, Carinthia, Austria in 1935. She graduated from teacher's institute in Klagenfurt, Carinthia in 1954. From 1954 to 1955 she attended the Academy of Applied Arts in Vienna, studying graphics and sculpture. From 1955 to 1958 she transferred to the Academy of Fine Arts, Vienna where she studied painting and drawing. Ms. Kogelnik not only produced paintings and drawings, but sculptures using various materials. Each sculpture that she created was either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Ms. Kogelnik died in 1997. She maintained studios in New York City and in Austria, and produced art in both countries. Based on the submitted resume, Ms. Kogelnik exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

The applicable subheading for paintings and drawings created by Kiki Kogelnik will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: paintings, drawings and pastels. The rate of duty will be free.

The applicable subheading for sculptures created by Kiki Kogelnik will be 9703.00.0000, HTS, which provides for 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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