Is this replica of the Empire State Building Art or Ad?

Kimberly-Clark unveiled a 30 foot replica of the Empire State Building to launch their new product - Scott Naturals Tube-Free. According to the company, the "cardboard-roll Empire State Building" replica represents waste eliminated by product.
Although it is not an art exhibit, but a clever way to advertise, a downsized version of the tube Empire State Building will be donated to the Children's Museum of Manhattan.