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NY L83802





April 14, 2005

CLA-2-97:RR:NC:SP:233 L83802

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures from England.

Dear Mr. La Quaglia:

In your letter dated April 4, 2005, you requested a tariff classification ruling for sculptures by Damien Hirst.

Damien Hirst was born in Bristol in 1965. He studied fine arts at Goldsmith’s College, University of London from 1986 to 1989. He is the most famous of the group that has been dubbed “Young British Artists”. He is best known for his “Natural History” series in which dead animals (such as a shark, sheep or cow) were preserved in formaldehyde. He has exhibited throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Damien Hirst 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.

Sincerely,

Robert B. Swierupski
Director,

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