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The tariff classification of wood carved sculptures from Canada.
Issued April 30, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A82591 (April 30, 1996)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Cadman is a self-taught carver and painter living and working in Canada. He has attended numerous carving seminars taught by leading Canadian and American carvers as well as carving courses at the Montana State University. Each of Mr. Cadman's sculptures are originals, signed and numbered. Based on the submitted resume, Mr. Cadman has exhibited in galleries throughout Canada and is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by Robert Matthews Cadman that are original in design or concept and do not exceed an edition of twelve pieces will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material.
Full text
NY A82591 April 30, 1996 CLA-2-97:RR:NC:FC:233 A82591 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, MT 59484 RE: The tariff classification of wood carved sculptures from Canada. Dear Ms. Campbell: In your letter dated April 12, 1996, on behalf of Mr. Robert Matthews Cadman, you requested a tariff classification ruling. Mr. Cadman is a self-taught carver and painter living and working in Canada. He has attended numerous carving seminars taught by leading Canadian and American carvers as well as carving courses at the Montana State University. Each of Mr. Cadman's sculptures are originals, signed and numbered. Based on the submitted resume, Mr. Cadman has exhibited in galleries throughout Canada and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Robert Matthews Cadman that are original in design or concept and do not exceed an edition of twelve pieces will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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The tariff classification of sculptures by Bernard Leach from England.
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