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The tariff classification of bronze sculptures from Australia.
Issued February 25, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B82095 (February 25, 1997)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Muche is an artist living and working in Queensland, Australia. Born in Germany in 1939, Mr. Muche's keen interest in nature and art led him to animal sculpture in bronze. His studies included modeling and casting techniques under the Masters of the Berlin Museum for Natural History, obtaining his degree from the Freiberg University, Black Forest, Germany. Each original sculpture created by Mr. Muche is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted profile, Mr. Muche has exhibited in Australia, the United States and South Africa and is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading, for sculptures in editions not exceeding 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 B82095 February 25, 1997 CLA-2-97:RR:NC:SP:233 B82095 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Christopher Wilson Antipodes 18-24 The Parkway Katonah, NY 10536 RE: The tariff classification of bronze sculptures from Australia. Dear Mr. Wilson: In your letter dated January 28, 1997, you requested a tariff classification ruling for bronze sculptures created by Bodo Muche. Mr. Muche is an artist living and working in Queensland, Australia. Born in Germany in 1939, Mr. Muche's keen interest in nature and art led him to animal sculpture in bronze. His studies included modeling and casting techniques under the Masters of the Berlin Museum for Natural History, obtaining his degree from the Freiberg University, Black Forest, Germany. Each original sculpture created by Mr. Muche is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted profile, Mr. Muche has exhibited in Australia, the United States and South Africa and is recognized as a professional artist of the free fine arts. The applicable subheading, for sculptures in editions not exceeding 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. Sculptures which are functional or made in excess of 12 are dutiable according to their essential character. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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