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NY L87170

September 9, 2005

CLA-2-97:RR:NC:SP:233 L87170


TARIFF NO.: 9703.00.0000

Ms Grace Kass
325 West Huron Street, Suite 315
Chicago, IL 60610

RE: The tariff classification of sculptures from France.

Dear Ms. Kass:

In your letter dated August 24, 2005, you requested a tariff classification ruling for sculptures by Romero Britto.

Romero Britto was born in Recife, Brazil in 1963 and began painting at the age of eight. He had his first public exhibition in 1979 at the Organization of American States in Brasilia. In 1989, Britto was commissioned by Absolut Vodka to join their group of showcase artists. Since then, Britto’s work has appeared in over 60 national and international publications including Arts & Antiques and Art in America and he has become one of the most important living artists in contemporary Pop Art. Internationally, Britto’s work has been exhibited in London, Stockholm, Madrid, Munich, Tokyo, Italy and Brazil and he is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 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. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTS, and are dutiable according to their component material in chief value.

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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