The tariff classification of sculptures from Russia.
Issued June 13, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Mickelson was a Faberge workmaster who lived and worked in Russia. He was born on January 8, 1839 in Pyhtaa. He went to St. Petersburg in 1855 and became a master goldsmith with his own workshop in 1867. He and his colleague Vladimir Soloviev took over Philipp Theodor Ringe's workshop . He produced cigarette cases and small enameled objects for Faberge. In 1863 he married Maria Helena Tijlander. Mr. Mickelson died on November 8, 1913. Each sculpture created by Mr. Mickelson 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. Mickelson'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 Anders Mickelson 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 B86536 June 13, 1997 CLA-2-97:RR:NC:SP:233 B86536 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 Anders Mickelson. Mr. Mickelson was a Faberge workmaster who lived and worked in Russia. He was born on January 8, 1839 in Pyhtaa. He went to St. Petersburg in 1855 and became a master goldsmith with his own workshop in 1867. He and his colleague Vladimir Soloviev took over Philipp Theodor Ringe's workshop . He produced cigarette cases and small enameled objects for Faberge. In 1863 he married Maria Helena Tijlander. Mr. Mickelson died on November 8, 1913. Each sculpture created by Mr. Mickelson 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. Mickelson'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 Anders Mickelson 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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