H81598 H8 Ruling Active

The tariff classification of sculptures from Belgium.

Issued May 31, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of sculptures from Belgium.

CBP rationale

The applicable subheading for sculptures created by Tjok Dessauvage 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 H81598 May 31, 2001 CLA-2-97:RR:NC:SP:233 H81598 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Karen McBride SOFA 325 West Huron Street, Suite 500 Chicago, IL 60610 RE: The tariff classification of sculptures from Belgium. Dear Ms. McBride: In your letter dated May 25, 2001, you requested a ruling on tariff classification for sculptures created by Tjok Dessauvage. Tjok Dessauvage was born in Izegem, Belgium in 1948. He studied at Kunstschule Saint Luc in Gent. Based on the submitted literature, Tjok Dessauvage’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 Tjok Dessauvage 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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