The tariff classification of sculptures from England.
Issued January 24, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Paul McCarthy was born in Salt Lake City, Utah in 1945. He studied at San Francisco Art Institute (BFA, 1969) and the University of Southern California (MFA, 1973), and currently lives in Altadena, California. Based on the submitted biography, Mr. McCarthy’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.
CBP rationale
The applicable subheading for sculptures created by Paul McCarthy 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 H87228 January 24, 2002 CLA-2-97:RR:NC:SP:233 H87228 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 England. Dear Mr. La Quaglia: In your letter dated January 22, 2002, you requested a tariff classification ruling for sculptures created by Paul McCarthy. Paul McCarthy was born in Salt Lake City, Utah in 1945. He studied at San Francisco Art Institute (BFA, 1969) and the University of Southern California (MFA, 1973), and currently lives in Altadena, California. Based on the submitted biography, Mr. McCarthy’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 Paul McCarthy 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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