The tariff classification of ceramic sculptures from Japan.
Issued September 10, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Yoshiro Kimura is a sculptor living and working in Japan. He creates unique, non-functional ceramic sculptures. After college, Mr. Kimura visited 47 countries, and traveled to kilns all over Japan. Based on the submitted literature, Mr. Kimura's works have been exhibited in private as well as public collections in Japan and throughout the world and he is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by Yoshiro Kimura 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 A87403 September 10, 1996 CLA-2-97:RR:NC:FC:233 A87403 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Beatrice Chang Gallery Dai Ichi Arts, Ltd. 24 West 57th Street New York, NY 10019 RE: The tariff classification of ceramic sculptures from Japan. Dear Ms. Chang: In your letter dated August 1, 1996, you requested a tariff classification ruling for ceramic sculptures created by Yoshiro Kimura. Yoshiro Kimura is a sculptor living and working in Japan. He creates unique, non-functional ceramic sculptures. After college, Mr. Kimura visited 47 countries, and traveled to kilns all over Japan. Based on the submitted literature, Mr. Kimura's works have been exhibited in private as well as public collections in Japan and throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Yoshiro Kimura 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 this ruling letter 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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