NY 816744: The tariff classification of sculptures from Italy.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   
    
                             
                            



NY 816744

November 28, 1995




CLA-2-94:R:N2:233 816744 
              
CATEGORY: Classification

TARIFF NO.: 9703.00.0000

Mr. Fritz Dietl
Licensed Customhouse Broker
Techno Export, Inc.
182-30 150th Road, Room 207
Jamaica, N.Y. 11413 

RE:  The tariff classification of sculptures from Italy.

Dear Mr. Dietl: 

	In your letter dated November 11, 1995, you requested a tariff classification ruling for sculptures by Mr. Guilio Paolini.

     Mr. Paolini, an Italian sculptor, was born in Genoa, Italy, in 1940, and lives in Turin. In 1964,  Mr. Paolini performed an one artist exhibition at the Galleria La Salita, Rome.  In 1965, he performed an one artist exhibition at the Galleria Notizie, Turin.  In 1966, he also performed an one artist exhibition at the Galleria dell'Ariete, Milan and in 1967, Mr. Paolini performed an exhibition at the Libreria Stamparori, Turin, the Galleria del Leone, Venice, the Galleria Christian Stein, Turin and the Teatro Stabile, Turin. 

	Each original sculpture that Mr.Paolini creates   is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated  production methods.  Based on the submitted resume, Mr. Paolini has exhibited in the United  States, Canada, Japan, England, Ireland, Belgium, Germany, France, Switzerland, Spain, Greece and Italy, 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 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 Section 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,



                                   Roger J. Silvestri
                                   Director
                                   National Commodity
                                   Specialist Division