The tariff classification of sculptures from England.

NY H83126 May 18, 2001 CLA-2-97:RR:NC:SP:233 H83126 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove, IL 60007 RE: The tariff classification of sculptures from England. Dear Mr. La Quaglia: In your letter dated June 22, 2001, you requested a ruling on tariff classification for sculptures created by Trevor Sutton. Trevor Sutton lives and works in Hackney, London. He was born in Romford, England in 1948. From 1973 to present, he has been a lecturer at Chelsea College of Art and Design. From 2000 to present, he has also been a Visiting Research Fellow at Chelsea College of Art and Design. Based on the submitted literature, Mr. Sutton’s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Trevor Sutton will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division