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NY G86061

January 9, 2001

CLA-2-97:RR:NC:SP:233 G86061


TARIFF NO.: 9701.10.0000; 9703.00.0000

Ms. Marie Guenat-Carlson
P.O. Box 4205
Foster City, CA 94401

RE: The tariff classification of paintings, charcoal drawings and sculptures from Switzerland.

Dear Ms. Guenat-Carlson:

In your letter dated December 12, 2000, you requested a tariff classification ruling for drawings and sculptures created by Sara.H and for paintings and sculptures created by DeLaPerouze.

Sara.H is a self-taught artist who lives in Switzerland, where she was born. She creates charcoal drawings and sculpts statues using clay, bronze, powdered bronze, copper/brass and resin. Sara.H has exhibited her works in Europe and in the United States. Based on the submitted resume, Sara.H is recognized as a professional of the free fine arts.

DeLaPerouze is a self-taught artist who lives in Switzerland, where he was born. After high school, he began airbrush decorating by creating personalized paintings on motorcycles and accessories such as jackets and helmets. At the age of twenty, he met Sara.H, his future wife. Four years later, they opened their own studio in the city of Fribourg, Switzerland. DeLaPerouze creates airbrush and sponge paintings, bas-reliefs and plaster sculptures. Based on the submitted resume, DeLaPerouze is recognized as a professional of the free fine arts.

The applicable subheading for paintings and charcoal drawings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastel, executed entirely by hand. The rate of duty will be free.

The applicable subheading for sculptures, limited to the first 12 in an edition, will be 9703.00.0000, HTS, which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12, or created with the use of any photomechanical process, 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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