J81649 J8 Ruling Active

The tariff classification of sculptures from South Africa.

Issued March 6, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Dylan Lewis was born in Johannesburg, South Africa in 1964. He is the son of the late well-known sculptor Robin Lewis. He completed his schooling at S.A.C.S. in Cape Town after which he studied art at the Cape Technikon in 1982. In 1989 he studied painting at the Ruth Prowse School of Art and began exploring sculpture. In 1990 he spent a year painting and sculpting in the Timbavati Nature Reserve in Mpumala. In 1994 he moved to a farm outside Stellenbosch, South Africa where he built his studio and bronze foundry. Based on the submitted biography, Mr. Lewis’ 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 Dylan Lewis 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 J81649 March 6, 2003 CLA-2-97:RR:NC:SP:233 J81649 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Jong Lee Nippon Express USA, Inc. 95 North Division Street Bensenville, IL 60106 RE: The tariff classification of sculptures from South Africa. Dear Mr. Lee: In your letter dated February 26, 2003, you requested a tariff classification ruling for sculptures created by Dylan Lewis. Dylan Lewis was born in Johannesburg, South Africa in 1964. He is the son of the late well-known sculptor Robin Lewis. He completed his schooling at S.A.C.S. in Cape Town after which he studied art at the Cape Technikon in 1982. In 1989 he studied painting at the Ruth Prowse School of Art and began exploring sculpture. In 1990 he spent a year painting and sculpting in the Timbavati Nature Reserve in Mpumala. In 1994 he moved to a farm outside Stellenbosch, South Africa where he built his studio and bronze foundry. Based on the submitted biography, Mr. Lewis’ 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 Dylan Lewis 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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