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The tariff classification of artwork from Germany.
Issued October 29, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K80180 (October 29, 2003)
Tariff classification
HTS codes: 9812.00.20
Headings: 9812
Product description
Steel and glass parts of an artwork will be shipped in crates from Germany for a project commissioned by the City of New York’s Percent for Art Program. The materials will be used exclusively in an artwork created by the artist Werner Klotz. The steel and glass parts will be assembled on site at a shipyard in Wisconsin for permanent installation on three new Staten Island ferries.
CBP rationale
The applicable subheading for the artwork will be 9812.00.20, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation.
Full text
NY K80180 October 29, 2003 CLA-2-98:RR:NC:SP:233 K80180 CATEGORY: Classification TARIFF NO.: 9812.00.20 Ms. Charlotte Cohen City of New York Department of Cultural Affairs 330 West 42nd Street New York, NY 10036 RE: The tariff classification of artwork from Germany. Dear Ms. Cohen: In your letter dated October 27, 2003, you requested a tariff classification ruling. Steel and glass parts of an artwork will be shipped in crates from Germany for a project commissioned by the City of New York’s Percent for Art Program. The materials will be used exclusively in an artwork created by the artist Werner Klotz. The steel and glass parts will be assembled on site at a shipyard in Wisconsin for permanent installation on three new Staten Island ferries. The applicable subheading for the artwork will be 9812.00.20, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation.” 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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Protest 5301-93-100434; Protest 5301-94-100044; Failure to Give Notice of Extension or Suspension of Liquidation; Deemed Liquidation; Permanent Exhibition under Bond; Subheading 9812.00.20, HTSUS; 19 CFR 10.49; 19 CFR 159.12; 19 U.S.C. 1504; 19 U.S.C. 1514 Dear Sir or Madame:
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