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NY L84674




May 10, 2005

CLA-2-97:RR:NC:SP:233 L84674

CATEGORY: CLASSIFICATION

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 Spain.

Dear Ms. Gershon:

In your letter dated April 28, 2005, you requested a tariff classification ruling for sculptures created by Jorge Oteiza.

Jorge Oteiza was born in the fishing village of Orio in Guipuzcoa, Spain in 1908. Oteiza’s work marked the beginnings of abstract art in his native Navarre. He made a great impact on the artistic world at home and abroad during the 1940s and 1950s. His influence on contemporary sculpture is due not solely to his body of work but to his extensive philosophical writings. Alike as a sculptor, teacher, writer, poet and nonparty politician, Oteiza was the most controversial artist of his generation in Navarre. He died in 2003 in the Basque city of Donostia at the age of 94. Based on the submitted literature, Jorge Oteiza exhibited in solo and group exhibitions throughout the world and is recognized as a professional of the free fine arts.

The applicable subheading for sculptures by Jorge Oteiza 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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