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I84739 I8 Ruling Active

The tariff classification of sculptures from Australia.

Issued August 12, 2002 by U.S. Customs and Border Protection.

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I8 I84739 (August 12, 2002)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Born in the United Kingdom in 1963, Mr. Whiteley has been working with glass for 20 years. He has studied at prestigious schools in both Australia and the U.S. such as the Canberra School of Art, gaining a Bachelor of Visual Arts and the University of Illinois where he earned a Master of Fine Arts. Based on the submitted biography, Mr. Whiteley’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 Richard Whiteley 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 I84739 August 12, 2002 CLA-2-97:RR:NC:2:233 I84739 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Kelly M. Smith Marx-Saunders Gallery, Ltd. 230 West Superior Chicago, IL 60610 RE: The tariff classification of sculptures from Australia. Dear Ms. Smith: In your letter dated July 22, 2002, you requested a tariff classification ruling for sculptures created by Richard Whiteley. Born in the United Kingdom in 1963, Mr. Whiteley has been working with glass for 20 years. He has studied at prestigious schools in both Australia and the U.S. such as the Canberra School of Art, gaining a Bachelor of Visual Arts and the University of Illinois where he earned a Master of Fine Arts. Based on the submitted biography, Mr. Whiteley’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 Richard Whiteley 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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