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The tariff classification of sculptures from France.
Issued February 13, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H88130 (February 13, 2002)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Jacques Coquillay was born in 1935. He was a student in the sculpture section of Ecole des Beaux-Arts of Tours. Based on the submitted biography, Based on the submitted biography, Mr. Coquillay’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 Jacques Coquillay 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 H88130 February 13, 2002 CLA-2-97:RR:NC:SP:233 H88130 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 February 6, 2002, you requested a tariff classification ruling for sculptures created by Jacques Coquillay. Jacques Coquillay was born in 1935. He was a student in the sculpture section of Ecole des Beaux-Arts of Tours. Based on the submitted biography, Based on the submitted biography, Mr. Coquillay’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 Jacques Coquillay 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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The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
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