CLA-2-97:RR:NC:SP:233 I84337

Ms. Sharon Pearce
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from Switzerland.

Dear Ms. Pearce:

In your letter dated July 17, 2002, you requested a tariff classification ruling for sculptures created by Alberto Giacometti.

Alberto Giacometti (1901-1966) was a Swiss sculptor and painter, born in Stampa. After a period of study in Geneva and Rome, Giacometti settled in Paris in 1922 to study under the sculptor Bourdelle at the Ecole de la Grande Chaumiere. He established himself as one of the leading surrealist sculptors of the 1930s with work that showed a great deal of wit and imagination. Based on the submitted literature, Mr. Giacometti’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 Alberto Giacometti 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division