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The tariff classification of sculptures from Russia.
Issued May 30, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85946 (May 30, 1997)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Tillander was a Faberge workmaster who lived and worked in Russia and Finland. Born in 1837 in Finland, he was apprentice to the goldsmith Frederik Holstenius in Zarskoje Selo. In 1860 he gained the title of master and had his own workshop in St. Petersburg. In 1870 he moved to a larger premises, where he mainly worked as a wholesaler, delivering to retail companies like Bolin and Hahn. His son, Alexander Theodore, who went into apprenticeship with him in 1885, became a director in 1900 and took over the company in 1910. In 1911, Mr. Tillander moved into Hahn's old premises. In 1917, when the business was transferred to Helsinki, the turnover consisted of 4 million rubles per annum. Mr. Tillander produced fine jewelry, a large number of commemorative medals, miniature Easter eggs, cigarette cases, miniature picture frames, cane handles, table bells and other objets d'art in gold and enamel. Each sculpture created by Mr. Tillander was either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted biography, Mr. Tillander's works have been exhibited in museums and private collections in the United States and abroad and he is recognized as a professional of the free fine arts.
CBP rationale
The applicable subheading for original sculptures created by Alexander Edvard Tillander 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 B85946 May 30, 1997 CLA-2-97:RR:NC:SP:233 B85946 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Genevieve Wheeler Christie's 502 Park Avenue New York, NY 10022 RE: The tariff classification of sculptures from Russia. Dear Ms. Wheeler: In your letter dated April 19, 1997, you requested a tariff classification ruling for sculptures created by Alexander Edvard Tillander. Mr. Tillander was a Faberge workmaster who lived and worked in Russia and Finland. Born in 1837 in Finland, he was apprentice to the goldsmith Frederik Holstenius in Zarskoje Selo. In 1860 he gained the title of master and had his own workshop in St. Petersburg. In 1870 he moved to a larger premises, where he mainly worked as a wholesaler, delivering to retail companies like Bolin and Hahn. His son, Alexander Theodore, who went into apprenticeship with him in 1885, became a director in 1900 and took over the company in 1910. In 1911, Mr. Tillander moved into Hahn's old premises. In 1917, when the business was transferred to Helsinki, the turnover consisted of 4 million rubles per annum. Mr. Tillander produced fine jewelry, a large number of commemorative medals, miniature Easter eggs, cigarette cases, miniature picture frames, cane handles, table bells and other objets d'art in gold and enamel. Each sculpture created by Mr. Tillander was either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted biography, Mr. Tillander's works have been exhibited in museums and private collections in the United States and abroad and he is recognized as a professional of the free fine arts. The applicable subheading for original sculptures created by Alexander Edvard Tillander 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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