10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of sculptures from the Czech Republic.
Issued May 26, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C87717 (May 26, 1998)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
The tariff classification of sculptures from the Czech Republic.
CBP rationale
The applicable subheading for sculptures created by Oldrich Pliva 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 C87717 May 26, 1998 CLA-2-97:RR:NC:SP:233 C87717 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 965 Madison Avenue New York, NY 10021 RE: The tariff classification of sculptures from the Czech Republic. Dear Mr. Jacobson: In your letter dated April 13, 1998, you requested a tariff classification ruling for sculptures created by Oldrich Pliva. Oldrich Pliva is a sculptor who was born in Mseno, Czech Republic. He studied at the glass school at Zelezny Brod, Czech Republic, from 1960 to 1964, and the Academy of Applied Arts in Praha from 1965 to 1971. Based on the submitted literature, Mr. Pliva's works have been exhibited in private as well as public collections in the Czech Republic and throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Oldrich Pliva 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 that 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, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of sculptures from Australia.
The tariff classification of sculptures from Canada.
The tariff classification of ceramic works from England.
The tariff classification of artistic glassware from Italy.
The tariff classification of artistic glassware from Italy.
The tariff classification of sculptures by Edmund de Waal from Great Britain.
The tariff classification of sculpture by Yo Akiyama from Japan.
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.
Follow C87717
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.