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H80958 H8 Ruling Active

The tariff classification of sculptures from Korea.

Issued May 9, 2001 by U.S. Customs and Border Protection.

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H8 H80958 (May 9, 2001)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Korea.

CBP rationale

The applicable subheading for sculptures created by Lee Bul 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 H80958 May 9, 2001 CLA-2-97:RR:NC:SP:233 H80958 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 Korea. Dear Ms. Hartman: In your letter dated May 4, 2001, you requested a ruling on tariff classification for sculptures created by Lee Bul. Lee Bul was born in Yongwol, South Korea in 1964. In 1987, Lee Bul graduated from Hong-Ik University, Seoul with a BFA in Sculpture. Based on the submitted literature, Lee Bul’s 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 Lee Bul 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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