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H85298 H8 Ruling Active

The tariff classification of a light and sound installation from Germany.

Issued August 22, 2001 by U.S. Customs and Border Protection.

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H8 H85298 (August 22, 2001)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

The tariff classification of a light and sound installation from Germany.

CBP rationale

The applicable subheading for the light and sound installation created by Robert Wilson 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 H85298 August 22, 2001 CLA-2-97:RR:NC:SP:233 H85298 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Martin Lenahan 300 Kensington Road South Garden City, NY 11530 RE: The tariff classification of a light and sound installation from Germany. Dear Mr. Lenahan: In your letter dated August 17, 2001, you requested a ruling on tariff classification for a light and sound installation created by Robert Wilson. Robert Wilson was born in Waco, Texas in 1941. From 1959 to 1962 he studied at the University of Texas. From 1962 he studied at Pratt Institute, Brooklyn, New York. The import is of the actual set that was used for the play “Passionplay 2000” in Oberammergau, Germany that was designed and built under the direction of Mr. Wilson. It includes all salvageable parts and components and is titled “Robert Wilson 15 Stations.” The set is being donated to the Massachusetts Museum of Contemporary Art, North Adams, MA. It is to be re-assembled on their property and open for public exhibition for the next 2 years. It is then intended to travel to other museums around the U.S. Based on the submitted literature, Robert Wilson’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 the light and sound installation created by Robert Wilson 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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