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The tariff classification of sculptures, paintings and printsfrom England.
Issued November 29, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 892373 (November 29, 1993)
Tariff classification
HTS codes: 9701.10.0000, 9702.00.0000, 9703.00.0000
Product description
The tariff classification of sculptures, paintings and printsfrom England.
Full text
NY 892373 November 29, 1993 CLA-2-97:S:N:N8:233 892373 CATEGORY: Classification TARIFF NO.: 9703.00.0000, 9701.10.0000; 9702.00.0000 Mr. Ellis Hall, Atty-In-Fact Nippon Express U.S.A., Inc. New York Ocean Cargo Branch One World Trade Center, Suite #1769 New York, N.Y. 10048-0359 RE: The tariff classification of sculptures, paintings and prints from England. Dear Mr. Hall: In your letter dated November 12, 1993, you requested a tariff classification ruling for Mr. Leonard Baskin. Mr. Leonard Baskin is an American working in England. He creates original sculptures, paintings and prints. Based on the submitted resume, Mr. Baskin has exhibited in the United States, Canada, Northern Ireland, the Netherlands, Italy, France, Germany, Austria, Switzerland, Belgium, Japan and England and is recognized as a professional artist of the free fine arts. Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA. The duty rate will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA. Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, HTSUSA. The duty rate will be free. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA. Original prints wholly executed by hand by the artist, irrespective of the process or of the material employed by him, are classifiable in item 9702.00.0000, HTSUSA. The duty rate will be free. Original prints produced by any mechanical or photomechanical process are excluded from the provision of heading 9702, HTSUSA. Those sculptures, paintings and prints which are excluded from the provisions of heading 9703, 9701 and 9702, HTSUSA, respectively, are dutiable according to their component material in chief value. 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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