The tariff classification of sculptures from Canada.
Issued March 6, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Included with your request is a cd with photos of your work and artist statement. You create sculptures out of soapstone and winterstone. Each sculpture you create is unique or one-of-a-kind and was not reproduced in any manner by automated production methods. Based on the submitted material, you have exhibited in Canada and you are recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures created by you 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 J81650 March 6, 2003 CLA-2-97:RR:NC:SP:233 J81650 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David Seymour 232-2255 Portage Ave. Winnipeg, Manitoba Canada R3J019 RE: The tariff classification of sculptures from Canada. Dear Mr. Seymour: In your undated letter received by us on February 26, 2003, you requested a tariff classification ruling for sculptures created by you. Included with your request is a cd with photos of your work and artist statement. You create sculptures out of soapstone and winterstone. Each sculpture you create is unique or one-of-a-kind and was not reproduced in any manner by automated production methods. Based on the submitted material, you have exhibited in Canada and you are recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by you 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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