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The tariff classification of sculptures from Canada.
Issued March 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F84430 (March 20, 2000)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You earned a B.A., Major Visual Arts, from Centre Universitaire St-Louis Maillet, Edmundston, N.B. in 1971, and a Bachelor of Fine Art from Laval University, Quebec, in 1974. You are an artist who creates original, one-of-a-kind art works. They are wall-mounted paper reliefs made from paper pulp formed in plaster casts. The casts are not reused for replicas. Some pieces contain other material, generally wood. Each piece is created as a decorative work of art. Descriptions and photocopies of the pieces have been submitted with your request. Based on your submitted resume, you have exhibited in Canada and Switzerland and are recognized as a professional artist of the free fine arts.
Full text
NY F84430 March 20, 2000 CLA-2-97:RR:NC:SP:233 F84430 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Jocelyne Gaudreau 125, Rang Saint-Charles est Saint-Alexandre de Kamouraska (Quebec) Canada G0L 2G0 RE: The tariff classification of sculptures from Canada. Dear Ms. Gaudreau: In your letter dated March 2, 2000, you requested a tariff classification ruling. You earned a B.A., Major Visual Arts, from Centre Universitaire St-Louis Maillet, Edmundston, N.B. in 1971, and a Bachelor of Fine Art from Laval University, Quebec, in 1974. You are an artist who creates original, one-of-a-kind art works. They are wall-mounted paper reliefs made from paper pulp formed in plaster casts. The casts are not reused for replicas. Some pieces contain other material, generally wood. Each piece is created as a decorative work of art. Descriptions and photocopies of the pieces have been submitted with your request. Based on your submitted resume, you have exhibited in Canada and Switzerland and are recognized as a professional artist of the free fine arts. The applicable subheading for original sculptures created by you, limited to the first 12 in an edition, 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 made in excess of 12 are not within the provisions of heading 9703, HTS, and are classified 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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The tariff classification of sculptures by Bernard Leach from England.
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