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878526 87 Ruling Active

The tariff classification of sculptures from Italy.

Issued September 23, 1992 by U.S. Customs and Border Protection.

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87 878526 (September 23, 1992)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Italy.

Full text

NY 878526 SEPTEMBER 23 1992 CLA-2-97:S:N:N1:233 878526 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Mark Jordan 380 Greenwood Drive Athens, Georgia 30606 RE: The tariff classification of sculptures from Italy. Dear Mr. Jordan: In your letter dated September 16, 1992, you requested a tariff classification ruling. You are an American artist working in Italy. You create sculptures in wood, stone and bronze, all in limited editions. Based on your submitted resume, you are recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Mark Jordan will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures, in any material. 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 

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