CBP Ruling E82797 — The tariff classification of ceramic sculptures from England.

Tariff classification

Headings: 9703

Product description

Peter Fraser Beard is a ceramic sculptor living and working in England. He creates unique, non-functional ceramic sculptures. Born in Southport, Lancashire, he studied industrial design and furniture design at Ravensbourne College of Art in London from 1970-1973 and while at college maintained an interest in ceramics. In 1973, he helped set up a pottery in Scotland making thrown domestic stoneware and developed an interest in one-off pots and sculptural pieces, until moving to Leamington Spa in 1995. His current work is a mixture of thrown and hand-built pieces in oxidized stoneware fired to 1290 C using combinations of shiny, matte and semi-matt glazed, built up in layers prior to firing to create textural surfaces in a range of pastel shades and some stronger colors. Wax resist is used extensively to create patterns and to isolate the glaze layers during application. Each sculpture that he 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 resume, Mr. Beard has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Peter Fraser Beard 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 E82797 June 4, 1999 CLA-2-97:RR:NC:SP:233 E82797 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 41 East 57th Street, 7th floor New York, NY 10022 RE: The tariff classification of ceramic sculptures from England. Dear Mr. Jacobson: In your letter dated May 25, 1999, you requested a tariff classification ruling for ceramic sculptures created by Peter Fraser Beard. Peter Fraser Beard is a ceramic sculptor living and working in England. He creates unique, non-functional ceramic sculptures. Born in Southport, Lancashire, he studied industrial design and furniture design at Ravensbourne College of Art in London from 1970-1973 and while at college maintained an interest in ceramics. In 1973, he helped set up a pottery in Scotland making thrown domestic stoneware and developed an interest in one-off pots and sculptural pieces, until moving to Leamington Spa in 1995. His current work is a mixture of thrown and hand-built pieces in oxidized stoneware fired to 1290 C using combinations of shiny, matte and semi-matt glazed, built up in layers prior to firing to create textural surfaces in a range of pastel shades and some stronger colors. Wax resist is used extensively to create patterns and to isolate the glaze layers during application. Each sculpture that he 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 resume, Mr. Beard has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Peter Fraser Beard 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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