CLA-2-97:S:N:N8:233 898569
Ms. Diane Rosenblum
Sotheby's
1334 York Avenue
New York, New York 10021
RE: The tariff classification of sculptures from Germany.
Dear Ms. Rosenblum:
In your letter dated May 23, 1994, you requested a tariff
classification ruling for sculptures by Hugo Lederer.
Mr. Lederer was a German artist who was born in 1871. He
studied at a ceramic school in Zncum, then at a school in Erfurt
and at the Bieler Brothers studio in Dresden. He exhibited at the
following museums: at Berlin "Coupe", at the Bucarest "Le Bon
Samaritian" and at Koeningsberg "Jordan-Plakette". Each sculpture
that he created was either unique, one-of-a-kind or in a limited
edition and was not reproduced in any manner by automatic
production methods. Based on the submitted resume, Mr.Lederer, 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