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D82723 D8 Ruling Active

The tariff classification of sculptures from South Africa.

Issued September 18, 1998 by U.S. Customs and Border Protection.

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D8 D82723 (September 18, 1998)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from South Africa.

CBP rationale

The applicable subheading for sculptures created by Clementina van der Walt 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 D82723 September 18, 1998 CLA-2-97:RR:NC:SP:233 D82723 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Frank Fischetti Overton & Co. Air Services, Inc. 700 Rockaway Turnpike, Suite 201 Lawrence, NY 11559 RE: The tariff classification of sculptures from South Africa. Dear Mr. Fischetti: In your letter dated August 18, 1998, you requested a tariff classification ruling for sculptures created by Clementina van der Walt. Ms. van der Walt is an artist who was born in Johannesburg in 1952. She earned a B.A. degree from the Hebrew University of Jerusalem in 1975. In 1983, she earned a National Higher Diploma in Ceramics from the Witwatersrand Technikon, where she taught from 1983 to 1988. Since 1989 she has worked at her studio in Paarl near Cape Town, employing a team of assistants who decorate ready-made tableware for an international market. She makes single pieces, which are painted and decorated in bright colors, often using gold and silver luster. Inspirations are drawn from West African textile designs and the urban African landscape. Each sculpture that she creates is 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 resume, Ms. van der Walt has exhibited in public and private collections throughout South Africa and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Clementina van der Walt 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

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