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NY M87773

October 30, 2006

CLA-2-97:RR:NC:SP:233 M87773


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 Alan Ardiff.

Alan Ardiff was born in1965 in Ireland. He graduated from National College of Art and Design, Dublin in 1989 and launched his revolutionary movement on the Irish market in 1994. His miniature kinetic jewelry works were embraced enthusiastically and over the years he has achieved a massive group of emotional followers all around the world. He also likes to express himself in a variety of different ways and is equally comfortable through the medium of painting, drawing and sculpture. He uses the same traditional handcraft techniques that have been used through the ages in Irish metalwork. His recent work features larger scale pieces in glass, bronze and precious metals.  He has been invited to exhibit his artwork in a number of high profile exhibitions both nationally and internationally. Based on the submitted resume, Alan Ardiff has exhibited his works in public and private collections and is recognized as a professional artist of the free fine arts.

The applicable subheading for the sculptures by Alan Ardiff 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 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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