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NY H83650




July 13, 2001

CLA-2-97:RR:NC:SP:233 H83650

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, IL 60007

RE: The tariff classification of sculptures from France.

Dear Mr. La Quaglia:

In your letter dated June 22, 2001, you requested a ruling on tariff classification for sculptures created by Man Ray.

Man Ray, also known as Emmanuel Rudnitsky, was born in Philadelphia in 1890. He studied at the National Academy of Design in New York City, and held his first one-man show of paintings in 1912. Based on the submitted literature, Mr. Ray’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. Mr. Ray was deceased in 1976.

The applicable subheading for sculptures created by Man Ray 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.

Sincerely,

Robert B. Swierupski
Director,

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