I89216 I8 Ruling Active

The tariff classification of sculptures from Korea.

Issued December 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

. Do-Ho Suh was born in Seoul, Korea in 1962. He currently lives and works in New York. In 1987 he earned a MFA and a BFA in Oriental Painting at Seoul National University. In 1993 he attended Skowhegan School of Painting and Sculpture in Skowhegan, ME. In 1994 he earned a BFA in Painting at Rhode Island School of Design, and in 1997 he earned a MFA in Sculpture at Yale University School of Art. Based on the submitted biography, Do-Ho Suh’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 Do-Ho Suh 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 I89216 December 17, 2002 CLA-2-97:RR:NC:SP:233 I89216 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 Korea. Dear Mr. La Quaglia: In your letter dated November 29, 2002, you requested a tariff classification ruling for sculptures created by Do-Ho Suh.. Do-Ho Suh was born in Seoul, Korea in 1962. He currently lives and works in New York. In 1987 he earned a MFA and a BFA in Oriental Painting at Seoul National University. In 1993 he attended Skowhegan School of Painting and Sculpture in Skowhegan, ME. In 1994 he earned a BFA in Painting at Rhode Island School of Design, and in 1997 he earned a MFA in Sculpture at Yale University School of Art. Based on the submitted biography, Do-Ho Suh’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 Do-Ho Suh 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →