J89443 J8 Ruling Active

The tariff classification of sculptures from China.

Issued October 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Liu Jianhua was born in Ji’an, Jiangxi Province, China in 1962. From 1977 to 1985 he worked in the manufacturing section of the Jingdezhen Pottery & Porcelain Sculpturing Factory, Jingdezhen, Jiangxi Province. From 1985 to 1989 he studied at the Fine Arts Department of Jingdezhen Pottery & Porcelain College, majoring in sculpture. At present, he is an associate professor of Fine Arts, Yunnan Art Institute. Based on the submitted biography, Liu Jianhua’s works have been exhibited 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 Liu Jianhua 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 J89443 October 15, 2003 CLA-2-97:RR:NC:SP:233 J89443 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Christopher R. Speakman American Cargo Express 435 Division St. Elizabeth, NJ 07201 RE: The tariff classification of sculptures from China. Dear Mr. Speakman: In your letter dated September 26, 2003, you requested a tariff classification ruling for sculptures created by Liu Jianhua. Liu Jianhua was born in Ji’an, Jiangxi Province, China in 1962. From 1977 to 1985 he worked in the manufacturing section of the Jingdezhen Pottery & Porcelain Sculpturing Factory, Jingdezhen, Jiangxi Province. From 1985 to 1989 he studied at the Fine Arts Department of Jingdezhen Pottery & Porcelain College, majoring in sculpture. At present, he is an associate professor of Fine Arts, Yunnan Art Institute. Based on the submitted biography, Liu Jianhua’s works have been exhibited throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Liu Jianhua 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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