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NY N026325

April 24, 2008



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 Germany.

Dear Ms. Pearce:

In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Dennis Feddersen.

Dennis Feddersen was born in Braunschweig, Germany in 1979. He attended the Wiener Kunstschule from 2000 – 2001. His work involves soft material sculptures that are installed in museums and art galleries. Mr. Feddersen has staged solo shows and participated in group shows in Berlin, Dusseldorf, Braunschweig Germany and Shanghai, China.

Based on Dennis Feddersen’s art school education and the exhibition of his work at galleries and museums, he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Dennis Feddersen will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate 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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