CLA-2-97:RR:NC:SP:233 C88456
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 Vladimir Kopecky.
Vladimir Kopecky is a sculptor living and working in the
Czech Republic. Mr. Kopecky studied at the Specialized School of
Glassmaking at Kamenicky Senov from 1946 to 1948, at the glass
school at Novy Bor from 1948-1949, and at the Academy of Applied
Arts, Prague from 1949-1956. Based on the submitted literature,
Mr. Kopecky'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 Vladimir
Kopecky 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 this ruling letter 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,
Roger J. Silvestri
Director
National Commodity
Specialist Division