881971 88 Ruling Active

The tariff classification of sculptures from Thailand.

Issued January 27, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Thailand.

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 881971 JANUARY 27 1993 CLA-2-97:S:N:N8:233 881971 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Paul Suttman 3 Camps Flat Road South Kent, CT 06785 RE: The tariff classification of sculptures from Thailand. Dear Mr. Suttman: In your letter dated January 12, 1993, you requested a tariff classification ruling. You are a sculptor working in bronze, other metals and marble. Your sculptures are either unique or in a limited edition of twelve or less. Based on your submitted resume, you have exhibited throughout the United States and are recognized as a professional artist of the free fine arts. Although you reside in Connecticut, you cast most of your sculptures in Thailand. 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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