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NY H82449

June 19, 2001

CLA-2-97:RR:NC:SP:233 H82449


TARIFF NO.: 9703.00.0000

Ms. Angela Luludakis
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from England.

Dear Ms. Luludakis:

In your letter dated June 17, 2001, you requested a ruling on tariff classification for sculptures created by Edward Lipski.

Edward Lipski was born in London in 1966. He studied at Chelsea College of Art and Design from 1989 to 1992 earning a B.A. in Fine Art, and from 1993 to 1994, earning a M.A. in Fine Art. Based on the submitted literature, Mr. Lipskiā€™s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Edward Lipski 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.

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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