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NY N021069

January 10, 2008



TARIFF NO.: 9703.00.0000

Mr. John Bentz
D. Kratt International
2500 West Higgins Road Suite 140
Hoffman Estates, IL 60169

RE: The tariff classification of sculpture from France.

Dear Mr. Bentz:

In your letter dated December 13, 2007, you requested a tariff classification for sculptures created by Ada Loumani.

Ada Loumani is a self-taught sculptor specializing in works of glass. His sculptures feature multiple layers of glass with painted figures captured between the layers. Mr. Loumani has exhibited his art work in Germany, the United States, Belgium and other countries. In addition, his work is found in the collections of museums, governments and individuals. He is represented in France by Galerie Daniel Guidat located in Strasbourg and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculpture by Ada Loumami 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 that are functional or in editions of more than twelve are classifiable according to the component material.

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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