CLA-2-97:RR:NC:SP:233 C87950
Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, NY 10021
RE: The tariff classification of sculptures from the Czech
Republic.
Dear Mr. Jacobson:
In your letter dated April 13, 1998, you requested a tariff
classification ruling for sculptures created by Jaromir Rybak.
Jaromir Rybak is a sculptor who was born in Plzen, Czech
Republic. He studied at the glass school at Zelezny Brod, Czech
Republic, from 1967 to 1971, and at the Academy of Applied Arts in
Praha from 1973 to 1979. Based on the submitted literature, Mr.
Rybak's works have been exhibited in private as well as public
collections in the Czech Republic and throughout the world and he
is recognized as a professional artist of the free fine arts.
The applicable subheading for sculptures created by Jaromir
Rybak 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.
Sculptures that are functional or made in excess of 12 are dutiable
according to their essential character.
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
212-466-5739.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division