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NY J84318

May 1, 2003

CLA-2-97:RR:NC:SP:233 J84318


TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of sculptures from England.

Dear Mr. La Quaglia:

In your letter dated April 24, 2003, you requested a tariff classification ruling for sculptures created by Mark Firth.

Mark Firth was born in Londonderry, UK in 1952. He spent a year as Drawing Resident at the Glyptotek Museum, Copenhagen, Denmark (1970-71), before studying mechanical engineering at the University of Birmingham (1971-72). He then changed from engineering to art and studied at Camberwell School of Art (1972-76) and at the Slade School of Art, University College, London (1976-78). On leaving art school Firth won a travel scholarship to Japan. Based on the submitted biography, Mr. Firth’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 Mark Firth 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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