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NY H85278

August 20, 2001

CLA-2-97:RR:NC:SP:233 H85278


TARIFF NO.: 9703.00.0000

Ms. Sharon Pearce
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from Singapore.

Dear Ms. Pearce:

In your letter dated August 16, 2001, you requested a ruling on tariff classification for sculptures created by Brother Joseph McNally.

Brother Joseph McNally is a prominent figure in the arts community in Singapore. He is a member of the National Arts Council, has been President of LaSalle-SIA College of the Arts since 1984, and has participated on various committees and advisory boards concerning culture and the arts. Since 1946 he has been involved in education in Singapore and Malaysia. Apart from being an administrator and teacher, he is a sculptor, and has had his work exhibited worldwide in such cities as Singapore, Dublin, Penang, and Fukuoka. Born in Ireland, Brother McNally studied at the De La Salle College in Mallow, Ireland, and later the Irish National College of Art; he has studied in Rome, and has an M.A. and an Ed.D. from Columbia University, New York. Based on his biography, Brother Joseph McNally is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Brother Joseph McNally 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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