803946 80 Ruling Active

The tariff classification of sculptures from Japan.

Issued November 15, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Japan.

Full text

NY 803946 November 15, 1994 CLA-2-97:S:N:N8:233 803946 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ellis Hall Nippon Express USA, Inc. New York Ocean Cargo Branch One World Trade Center, Suite 1769 New York, N.Y. 10048-0359 RE: The tariff classification of sculptures from Japan. Dear Mr. Hall: In your letter dated November 1, 1994, you requested a tariff classification ruling for sculptures by Ryoji Koie. Mr. Koie is a Japanese who currently lives and works in Japan. He was born in Tokoname City, Aichi Prefecture, Japan. In Mr. Koie's work, versatility, flexibility, unpredictability, and mobility are essential. Mr. Koie is very aware of having in him many different periods and histories. He feels the need not so much to cross classes as to be an artist who does not cut himself off from any category of experience. He is one of the rare potters who makes pottery that is a continuation and reinvention of making the radically different Raku, Oribe, and Kutani wares. He is as comfortable making objects for the contemplative ritual profusion that makes human formality and control seem delusory. Each original sculpture that he creates is either unique, one- of-a kind or in a limited edition and was not reproduced in any manner by automated production methods. Bases on the submitted resume, Mr. Koie has exhibited in Spain, France, Canada, Mexico, Argentina, Japan, and the United States, and is recognized as a professional artist of the free fine arts. Although some of his sculptures may take the shape of a vase or plate, none have any utilitarian use. 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 duty rate will be free. Sculptures 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 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

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