The tariff classification of sculptures from Japan.
Issued August 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Fukami Sueharu was born in 1947 in Kyoto, Japan. Coming from a traditional pottery family he began experimenting with clay at an early age and later trained at the Kyoto Ceramic Training School and at the Kyoto Arts and Crafts Training Center. Since 1967 he has exhibited in numerous venues in Japan and other countries. He is the recipient of many prizes and distinctions from major Japanese and international ceramic competitions. He has been a member of the International Academy of Ceramics since 1984. Based on the submitted biography, Mr. Sueharu’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 Fukami Sueharu 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 J87933 August 14, 2003 CLA-2-97:RR:NC:SP:233 J87933 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Kiet Q. Tran W.C. Keating, Inc. 11 Airport Blvd., Suite 108 South San Francisco, CA 94080 RE: The tariff classification of sculptures from Japan. Dear Mr. Tran: In your letter dated August 11, 2003, you requested a tariff classification ruling for sculptures created by Fukami Sueharu. Fukami Sueharu was born in 1947 in Kyoto, Japan. Coming from a traditional pottery family he began experimenting with clay at an early age and later trained at the Kyoto Ceramic Training School and at the Kyoto Arts and Crafts Training Center. Since 1967 he has exhibited in numerous venues in Japan and other countries. He is the recipient of many prizes and distinctions from major Japanese and international ceramic competitions. He has been a member of the International Academy of Ceramics since 1984. Based on the submitted biography, Mr. Sueharu’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 Fukami Sueharu 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
More rulings on the same tariff codes
The tariff classification of sculptures from Australia.
The tariff classification of sculptures from Canada.
The tariff classification of ceramic works from England.
The tariff classification of artistic glassware from Italy.
The tariff classification of artistic glassware from Italy.
The tariff classification of sculptures by Edmund de Waal from Great Britain.
The tariff classification of sculpture by Yo Akiyama from Japan.
The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
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 →