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NY F86937

May 11, 2000

CLA-2-97:RR:NC:SP:233 F86937


TARIFF NO.: 9703.00.0000

Mr. James Opinsky
Art Services Management
253 East 72nd Street No.3
New York, NY 10021

RE: The tariff classification of sculptures from England.

Dear Mr. Opinsky:

In your letter dated April 14, 2000, you requested a tariff classification ruling for sculptures created by Stephan Balkenhol.

Stephan Balkenhol was born in West Germany in 1957. Mr. Balkenhol currently lives and works in Meisenthal, France. From 1976 to 1982 he attended Hochschule fur Bildende Kunste, Dusseldorf. Based on the submitted biography, Mr. Balkenhol has exhibited in private and public collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Stephan Balkenhol 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 212-637-7061.


Robert B. Swierupski

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