H84331 H8 Ruling Active

The tariff classification of sculptures from Germany.

Issued August 6, 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 Germany.

CBP rationale

The applicable subheading for sculptures created by Pia Stadtbaumer 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 H84331 August 6, 2001 CLA-2-97:RR:NC:SP:233 H84331 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove, IL 60007 RE: The tariff classification of sculptures from Germany. Dear Mr. La Quaglia: In your letter dated June 22, 2001, you requested a ruling on tariff classification for sculptures created by Pia Stadtbaumer. Pia Stadtbaumer was born in Munster, West Germany in 1959. From 1981 to 1988 she studied at Kunstakademie Dusseldorf. Based on the submitted literature, Ms. Stadtbaumer’s works have been exhibited in private as well as public collections throughout Europe and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Pia Stadtbaumer 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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