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NY J87913

August 20, 2003

CLA-2-97:RR:NC:SP:233 J87913


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 France.

Dear Ms. Pearce:

In your letter dated August 18, 2003, you requested a tariff classification ruling for sculptures created by Kiki Smith.

Kiki Smith was born in Nuremberg, Germany in 1954. Her father was artist Tony Smith, best known for his minimalist sculptures. Kiki Smith began to make figures for her traveling puppet theater in the early 1970s. By 1976, she moved to New York where she continues to reside and work. In 1979, she began to make drawings of microscopic images, cross sections and nerve endings from Gray’s Anatomy. She trained to be an emergency medical technician in 1985, and the same year also began to work in glass at the New York Experimental Glass Workshop. Based on the submitted biography, Ms. Smith’s works have been exhibited in private as well as public collections throughout the world and she is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Kiki Smith 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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