J86003 J8 Ruling Active

The tariff classification of sculptures from Romania.

Issued May 16, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Reka Csabo graduated from the Academy of Fine Arts in Bucharest, Romania in 1997. Her works are one of a kind or in a limited edition with no utilitarian use and produced of bronze or different materials. Based on the submitted literature, Ms. Csabo’s works have been exhibited in Romania, Hungary, Germany, Denmark and Switzerland and she is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Reka Csabo 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 J86003 May 16, 2003 CLA-2-97:RR:NC:SP:233 J86003 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Mirela Van Dyke Art Novell 1224 Weeden Creek Rd. Sunnyside Mall, #4 Sheboygan, WI 53081 RE: The tariff classification of sculptures from Romania. Dear Ms. Van Dyke: In your letter dated May 4, 2003, you requested a tariff classification ruling for sculptures created by Reka Csabo. Reka Csabo graduated from the Academy of Fine Arts in Bucharest, Romania in 1997. Her works are one of a kind or in a limited edition with no utilitarian use and produced of bronze or different materials. Based on the submitted literature, Ms. Csabo’s works have been exhibited in Romania, Hungary, Germany, Denmark and Switzerland and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Reka Csabo 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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