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NY N019118

November 5, 2007



TARIFF NO.: 9703.00.0000

Ms. Sharon Pearce
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculpture from Israel.

Dear Ms. Pearce:

In your letter dated October 24, 2007 you requested a tariff classification for sculptures created by Nati Arnoils, Michal Zehavi and Samy D.

Nati Arnoils was born in Jerusalem in 1968. She studied sculpture for three years at the Israel Museum in Jerusalem. In 1997 she was awarded the Young Artists Prize by the Ministry of Education. Her sculptures have been shown in group exhibitions in Israel, Berlin, Chicago and New York. Ms. Arnoils creates items of apparel from sheets of copper. During this process the metal undergoes a transformation with a combination of techniques: cutting, sewing, perforation, etching, oxidation, coloration by means of chemical agents and the use of enamel which imparts a degree of softness.

Michal Zehavi is a graduate of the ceramics department of the Bezalel Academy of Art and Design in Jerusalem, Israel. Zehavi participated in the exhibition Innovations & Influences sponsored by the Association of Israel’s Decorative Arts (AIDA) held at the 2003 International Exhibition of Sculpture Objects and Functional Art in Chicago. She has had solo exhibitions at the Periscope Gallery in Tel Aviv, Israel and the R. Duane Read Gallery in St. Louis Missouri. She developed her studio in 1993. Her work can be seen in the permanent collections of Boston Museum of Fine Arts in Boston, Massachusetts and the Racine Art Museum in Racine, Wisconsin.

Samy D was born in Israel and was educated in both Israel and Europe. He studied interior design at Quasar Design School, Rome and the American University in Rome. He spent four years at the Technology Institute in Cholon, Israel. Samy D creates ceramics which have been exhibited since 1997 in museums and galleries throughout Israel, including the Haifa Museum and the Israel Museum in Tel Aviv. 1997 was also the year he opened a gallery in Tel Aviv where he created the Samy D ceramic line. Most of the ceramics produced are multi-colored dishes but he also produces other ceramic items for international art galleries and museums.

The applicable subheading for the sculptures created by Nati Arnoils, Michal Zehavi and Samy D. 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.

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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