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The tariff classification of ceramic sculptures from Australia.
Issued February 25, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B82259 (February 25, 1997)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Pugh is an artist currently living and working in Australia. Born in Sydney in 1944 and educated in Newcastle, he is a self taught potter who has been earning a living from his work since 1970. He works and lives in an isolated atmosphere on a hillside in semi-tropical Buderim, Queensland, and his ceramics reflect his absorption in the beautiful coastal landscape environment. Each sculpture that Mr. Pugh creates 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 literature, Mr. Pugh is recognized as a professional of the free fine arts.
CBP rationale
The applicable subheading for sculptures created by Michael Pugh 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 B82259 February 25, 1997 CLA-2-97:RR:NC:SP:233 B82259 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Christopher Wilson Antipodes 18-24 The Parkway Katonah, NY 10536 RE: The tariff classification of ceramic sculptures from Australia. Dear Mr. Wilson: In your letter dated January 28, 1997, you requested a tariff classification ruling for ceramic sculptures created by Michael Pugh. Mr. Pugh is an artist currently living and working in Australia. Born in Sydney in 1944 and educated in Newcastle, he is a self taught potter who has been earning a living from his work since 1970. He works and lives in an isolated atmosphere on a hillside in semi-tropical Buderim, Queensland, and his ceramics reflect his absorption in the beautiful coastal landscape environment. Each sculpture that Mr. Pugh creates 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 literature, Mr. Pugh is recognized as a professional of the free fine arts. The applicable subheading for sculptures created by Michael Pugh 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
More rulings on the same tariff codes
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The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
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