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The tariff classification of ceramic, earthenware and porcelain sculptures from England.
Issued September 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G82253 (September 20, 2000)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Sophie MacCarthy is a potter who has lived and worked in the East End of London, England for more than twenty years. Born and educated in Buckinghamshire, she trained in ceramics at Amersham College of Art. After arriving in London in 1977, she spent three years working in an established pottery near Victoria Part, Hackney. In 1981 she returned to art school to study sculpture at Wimbledon School of Art. Each sculpture that Ms. MacCarthy 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, Sophie MacCarthy 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 Sophie MacCarthy 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 G82253 September 20, 2000 CLA-2-97:RR:NC:SP:233 G82253 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Michelle Martin Davis & Langdale Company, Inc. 231 East 60th Street New York, NY 10022 RE: The tariff classification of ceramic, earthenware and porcelain sculptures from England. Dear Ms. Martin: In your letter dated September 14, 2000, you requested a tariff classification ruling for sculptures created by Sophie MacCarthy. Sophie MacCarthy is a potter who has lived and worked in the East End of London, England for more than twenty years. Born and educated in Buckinghamshire, she trained in ceramics at Amersham College of Art. After arriving in London in 1977, she spent three years working in an established pottery near Victoria Part, Hackney. In 1981 she returned to art school to study sculpture at Wimbledon School of Art. Each sculpture that Ms. MacCarthy 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, Sophie MacCarthy 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 Sophie MacCarthy 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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