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NY L84675

May 10, 2005

CLA-2-97:RR:NC:SP:233 L84675


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 France.

Dear Ms. Gershon:

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

Manuel Ortiz was born in Jaén, Spain in 1895. He moved to Granada as a young man and studied painting in the studio of José Larrocha. After studying briefly in Madrid he returned to Granada in 1912. From 1919 to 1922 he lived in Madrid and it was during this period that the Cubist tendencies already evident in his work became predominant. He died in Paris in 1984. Based on the submitted literature, Manuel Ortiz exhibited in solo and group exhibitions throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Manuel Ortiz 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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