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The tariff classification of sculptures from Italy.
Issued November 19, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 880348 (November 19, 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 glass sculptures by Paolo Valle will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures in any material.
Full text
NY 880348 NOVEMBER 19 1992 CLA-2-97:S:N:N1:233 880348 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Peter D. Juan Shea & Gould 1251 Avenue of the Americas New York, New York 10020-1193 RE: The tariff classification of sculptures from Italy. Dear Mr. Juan: In your letter dated November 9, 1992, you requested a tariff classification ruling. The sculptures are created by Paolo Valle. Each sculpture is unique, made of glass and is strictly decorative with no functional use. Based on the submitted resume, Mr. Valle has exhibited throughout Europe and is recognized as a professional artist of the free fine arts. The applicable subheading for glass sculptures by Paolo Valle 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
More rulings on the same tariff codes
The tariff classification of sculptures from Australia.
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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