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 England.
Issued May 8, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F86297 (May 8, 2000)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Sarah Lucas was born in London in 1962. From 1983 to 1984, she attended London College of Printmaking, and from 1984 to 1987, she attended Goldsmith’s College. Based on the submitted biography, Ms. Lucas has exhibited in private and public 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 Sarah Lucas 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 F86297 May 8, 2000 CLA-2-97:RR:NC:SP:233 F86297 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. James Opinsky Art Services Management 253 East 72nd Street No.3 New York, NY 10021 RE: The tariff classification of sculptures from England. Dear Mr. Opinsky: In your letter dated April 14, 2000, you requested a tariff classification ruling for sculptures created by Sarah Lucas. Sarah Lucas was born in London in 1962. From 1983 to 1984, she attended London College of Printmaking, and from 1984 to 1987, she attended Goldsmith’s College. Based on the submitted biography, Ms. Lucas has exhibited in private and public collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Sarah Lucas 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
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 F86297
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.