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NY L88267




October 19, 2005

CLA-2-97:RR:NC:SP:233 L88267

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Angela Luludakis
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from Spain.

Dear Ms. Luludakis:

In your letter dated October 13, 2005, you requested a tariff classification ruling for sculptures by Jose Cobo Calderon.

Jose Cobo Calderon was born in 1958 in Santander, Spain. He studied at Facultad de Bellas Artes San Fernando in Madrid and at the School of the Art Institute of Chicago. Based on the submitted biography, Mr. Calderon is a participant of numerous international gallery and museum exhibitions and he is recognized as a professional artist of the free fine arts. Mr. Calderon lives and works in Spain.

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.

Sincerely,

Robert B. Swierupski
Director,

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