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L83801 L8 Ruling Active

The tariff classification of sculptures from England.

Issued April 13, 2005 by U.S. Customs and Border Protection.

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L8 L83801 (April 13, 2005)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Dinos Chapman was born in London in 1962 while Jake Chapman was born in Cheltenham in 1966. In 1990 they both graduated from the Royal College of Art in London and began working together. They create three-dimensional sculptures. They have had solo and group exhibitions both in Europe and the US and are recognized as professional artists of the free fine arts.

CBP rationale

The applicable subheading for sculptures by Dinos Chapman and Jake Chapman 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 L83801 April 13, 2005 CLA-2-97:RR:NC:SP:233 L83801 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International Ltd. 2300 Higgins Road, Suite 301 Elk Grove, IL 60007-2618 RE: The tariff classification of sculptures from England. Dear Mr. La Quaglia: In your letter dated April 4, 2005, you requested a tariff classification ruling for sculptures by Dinos Chapman and Jake Chapman. Dinos Chapman was born in London in 1962 while Jake Chapman was born in Cheltenham in 1966. In 1990 they both graduated from the Royal College of Art in London and began working together. They create three-dimensional sculptures. They have had solo and group exhibitions both in Europe and the US and are recognized as professional artists of the free fine arts. The applicable subheading for sculptures by Dinos Chapman and Jake Chapman 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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