10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

878090 87 Ruling Active

The tariff classification of sculptures from Italy.

Issued September 16, 1992 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

87 878090 (September 16, 1992)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Italy.

CBP rationale

The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures.

Full text

NY 878090 SEPTEMBER 16, 1992 CLA-2-97:S:N:N1:233 878090 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David E. Davis Sculpture Studio 12204 Euclid Avenue Cleveland, Ohio 44106 RE: The tariff classification of sculptures from Italy. Dear Mr. Davis: In your letter dated September 4, 1992 you requested a tariff classification ruling. You are an artist working predominantly in marble. Each sculpture that you create is unique. Based on your submitted resume, you are recognized as a professional artist of the free fine arts. The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures. The rate of duty will be free. 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 878090

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.