The tariff classification of sculptures from England.
Issued April 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Damien Hirst was born in Bristol in 1965. He studied fine arts at Goldsmith’s College, University of London from 1986 to 1989. He is the most famous of the group that has been dubbed “Young British Artists”. He is best known for his “Natural History” series in which dead animals (such as a shark, sheep or cow) were preserved in formaldehyde. He has exhibited throughout the world and is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by Damien Hirst 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 L83802 April 14, 2005 CLA-2-97:RR:NC:SP:233 L83802 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 Damien Hirst. Damien Hirst was born in Bristol in 1965. He studied fine arts at Goldsmith’s College, University of London from 1986 to 1989. He is the most famous of the group that has been dubbed “Young British Artists”. He is best known for his “Natural History” series in which dead animals (such as a shark, sheep or cow) were preserved in formaldehyde. He has exhibited throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Damien Hirst 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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