CLA-2-97:S:N:N8:233 897791
Ms. Diane Rosenblum
Sotheby's
1334 York Avenue
New York, New York 10021
RE: The tariff classification of sculptures from France.
Dear Ms. Rosenblum:
In your letter dated May 4, 1994, you requested a tariff
classification ruling for sculptures by Destot.
Mr. Destot was a French artist who lived from 1864 to 1918.
In 1906, he modelled a terracotta sculpture representing three
persons, and presented it to the Hotel-Dieu. There are three
examples in bronze; one is in the collection of Leopold Bussy,
nephew of Leopold Ollier, and the other is at the Museo Des
Hospices where we can now admire it. Based on the submitted
resume, Mr. Destot has exhibited throughout Europe and is
recognized as a professional artist of the free fine arts.
Original sculptures made by the artist, limited to the first
12 in an edition, are classified in item 9703.00.0000, Harmonized
Tariff Schedule of the United States Annotated, HTSUSA, which
provides for: Original sculptures and statuary, in any material.
The rate of duty will be free. Sculptures made in excess of 12 are
not within the provision of heading 9703, HTSUSA, and are dutiable
according to their essential character.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport