H86526 H8 Ruling Active

The tariff classification of sculptures from France.

Issued December 13, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Philippe Anthonioz is an artist who lives and works in Paris. He has worked with respected artists, such as Diego Giacometti on the Picasso Museum Project in the late 1980s. He has also worked on numerous commissions for major European museums and corporations, as well as private clients all over the world. Based on the submitted literature, Mr. Anthonioz is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Philippe Anthonioz 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 H86526 December 13, 2001 CLA-2-97:RR:NC:SP:233 H86526 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of sculptures from France. Dear Ms. Pearce: In your letter dated December 10, 2001, you requested a tariff classification ruling for sculptures created by Philippe Anthonioz. Philippe Anthonioz is an artist who lives and works in Paris. He has worked with respected artists, such as Diego Giacometti on the Picasso Museum Project in the late 1980s. He has also worked on numerous commissions for major European museums and corporations, as well as private clients all over the world. Based on the submitted literature, Mr. Anthonioz is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Philippe Anthonioz 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 and will remain unchanged in 2002. Sculptures made in excess of 12 or which are functional are not within the provisions of heading 9703, HTS, and are classified according to their essential character. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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