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NY L80957

November 29, 2004

CLA-2-97:RR:NC:SP:233 L80957


TARIFF NO.: 9703.00.0000

Ms. Heather Gershon
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of sculptures from England.

Dear Ms. Gershon:

In your letter dated November 16, 2004, you requested a tariff classification ruling for sculptures created by Barry Martin.

Barry Martin undertook his formal training at Goldsmiths’ College of Art, University of London, followed by St. Martin’s School of Art. Since then he has not ceased to create both two-dimensional and three-dimensional work, much of which is now in major museums, corporate and private collections. Based on the submitted literature, Mr. Martin has had numerous solo and group exhibitions throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Barry Martin 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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