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The tariff classification of sculptures from Canada.
Issued October 8, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 879026 (October 8, 1992)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
The tariff classification of sculptures from Canada.
CBP rationale
The applicable subheading for sculptures by you will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures.
Full text
NY 879026 OCTOBER 08 1992 CLA-2-97:S:N:N1:233 879026 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Matyas G. Terebesi 10 Rue Ontario Ouest, Suite 706 Montreal, Quebec, Canada H2X 1Y6 RE: The tariff classification of sculptures from Canada. Dear Ms. Terebesi: In your letter dated September 24, 1992, you requested a tariff classification ruling. You are a sculptor working in bronze. As per your resume, you have exhibited throughout Canada and are recognized as a professional artist of the free fine arts. Your sculptures are either unique are limited to an edition of never more than eight. The applicable subheading for sculptures by you 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
More rulings on the same tariff codes
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The tariff classification of sculptures from Canada.
The tariff classification of ceramic works from England.
The tariff classification of artistic glassware from Italy.
The tariff classification of artistic glassware from Italy.
The tariff classification of sculptures by Edmund de Waal from Great Britain.
The tariff classification of sculpture by Yo Akiyama from Japan.
The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
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