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NY N010086

April 26, 2007



TARIFF NO.: 9703.00.0000

Anita Chmiel
Masterpiece International, Ltd.
2300 Higgins Road
Suite 301
Elk Grove Village, IL 60007

RE: The tariff classification of sculpture from France.

Dear Ms. Chmiel:

In your letter dated April 16, 2007, you requested a tariff classification ruling for sculpture created by Pierre-Marie Poisson.

Born in France in 1876, Pierre-Marie Poisson studied at the Ecole des Beaux-Arts in Paris. He is a representative of the Art-Deco movement and is known for his official projects for public institutions in France. The incoming relief is a study for Allegory of Maritime Commerce. The original sculpture was commissioned for the ocean liner Le Normandie which sank in the early 1940s and is no longer available. Other works are exhibited at the Museum of Modern Art in New York, the Musee de Luxembourg and the Musee des Annees Trente in Paris. The artist died in 1953. Pierre-Marie Poisson is recognized as a professional artist of the free fine arts.

The applicable subheading for the sculpture will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculpture and statuary, of any material”. The rate of duty will be free.

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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