I81293 I8 Ruling Active

The tariff classification of sculptures from Australia.

Issued May 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Hilarie Mais was born in Leeds, Yorkshire, England in 1952. She attended Bradford School of Art from 1970 to 1971, Winchester School of Art from 1971 to 1974, and Slade School of Fine Art, London from 1975 to 1977. Ms. Mais currently lives and works in Sydney, Australia. Based on the submitted biography, Ms. Mais’ works have been exhibited in private as well as public collections throughout the world and she is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Hilarie Mais 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 I81293 May 3, 2002 CLA-2-97:RR:NC:SP:233 I81293 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 Australia. Dear Mr. Quaglia: In your letter dated April 26, 2002, you requested a tariff classification ruling for sculptures created by Hilarie Mais. Hilarie Mais was born in Leeds, Yorkshire, England in 1952. She attended Bradford School of Art from 1970 to 1971, Winchester School of Art from 1971 to 1974, and Slade School of Fine Art, London from 1975 to 1977. Ms. Mais currently lives and works in Sydney, Australia. Based on the submitted biography, Ms. Mais’ works have been exhibited in private as well as public collections throughout the world and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Hilarie Mais 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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