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NY M87733

October 27, 2006

CLA-2-97:RR:NC:SP:233 M87733


TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures from Ireland.

Dear Mr. La Quaglia:

In your letter dated October 20, 2006,, you requested a tariff classification ruling for sculptures by Kevin O’Dwyer.

Born in Lindenhurst, New York in 1953, Kevin O’Dwyer moved with his parents to Cashel, Co. Tipperary, Ireland where he attended secondary school and later studied Biotechnology at the Waterford Institute of Technology. He worked as a biochemist in London and Chicago until 1980 and pursued his metalworking studies in Chicago with jeweler Harriet Dreissigger (1980-1982) and silversmith Bill Frederick (1983-1984). Additional studies were with Keikki Seppa, John Cogswell and at The School of the Art Institute in Chicago. In 1985 he moved to Savannah, Georgia where he set up a studio specializing in commissioned silverware and jewelry. For over 25 years he has been creating unique works of art in silver, bronze and non-precious materials. He manipulates his material by using the traditional metalsmithing techniques of forging, raising and planishing to create a diversity of forms. Textural surfaces, flowing lines, lyrical decorations and the twists of Celtic imagery combine in the typical informality of his tableware. Based on the submitted resume, Kevin O’Dwyer has exhibited his works in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Kevin O’Dwyer will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The rate of duty will be Free. Sculptures made in excess of 12 or which are functional such as jewelry and silverware, are not within the provisions of heading 9703, HTSUS, and are classified according to their essential character.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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