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The tariff classification of sculptures from Guatemala.
Issued November 24, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 880707 (November 24, 1992)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
The tariff classification of sculptures from Guatemala.
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 in any material.
Full text
NY 880707 NOVEMBER 24, 1992 CLA-2-97:S:N:N1:233 880707 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Rae Anne Leeth U.S. Embassy Unit 3322 APO AA 34024 RE: The tariff classification of sculptures from Guatemala. Dear Ms. Leeth: In your letter dated November 2, 1992 you requested a tariff classification ruling. You are a sculptor living and working in Guatemala. You have a degree in Fine Arts from the Corcoran School of Art in Washington, D.C. You have exhibited in various galleries throughout Guatemala. Based on your education and exhibitions, you are recognized as a professional artist of the free fine arts. Your sculptures are unique and made of bronze. The applicable subheading for your sculptures 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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