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NY J82973

April 4, 2003

CLA-2-97:RR:NC:SP:233 J82973


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 Japan.

Dear Ms. Pearce:

In your letter dated March 31, 2003, you requested a tariff classification ruling for sculptures created by Yoshihiro Suda.

Yoshihiro Suda was born in 1969 in Yamanashi, Japan. In 1992 he graduated BA from Tama Art University, Japan. Mr. Suda is known for his installation work in which lifelike flowers, grass, and tree leaves, made of carved wood, are placed onto the walls or ceilings of a building. Based on the submitted biography, Mr. Suda’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 Yoshihiro Suda 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 646-733-3036.


Robert B. Swierupski

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