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H80955 H8 Ruling Active

The tariff classification of sculptures from Italy.

Issued May 10, 2001 by U.S. Customs and Border Protection.

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H8 H80955 (May 10, 2001)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Italy.

CBP rationale

The applicable subheading for sculptures created by Jannis Kounellis 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 H80955 May 10, 2001 CLA-2-97:RR:NC:SP:233 H80955 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Lauren Hartman Cargo, Inc. 220 Thorndale Ave. Bensenville, IL 60106 RE: The tariff classification of sculptures from Italy. Dear Ms. Hartman: In your letter dated May 4, 2001, you requested a ruling on tariff classification for sculptures created by Jannis Kounellis. Jannis Kounellis was born in Greece in 1936. He creates sculptures in the form of unique installations. Based on the submitted literature, Mr. Kounellis’ works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Jannis Kounellis 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. 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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