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The tariff classification of sculptures from France.
Issued May 10, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84675 (May 10, 2005)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Manuel Ortiz was born in Jaén, Spain in 1895. He moved to Granada as a young man and studied painting in the studio of José Larrocha. After studying briefly in Madrid he returned to Granada in 1912. From 1919 to 1922 he lived in Madrid and it was during this period that the Cubist tendencies already evident in his work became predominant. He died in Paris in 1984. Based on the submitted literature, Manuel Ortiz exhibited in solo and group exhibitions throughout the world and is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by Manuel Ortiz 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 L84675 May 10, 2005 CLA-2-97:RR:NC:SP:233 L84675 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Heather Gershon Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of sculptures from France. Dear Ms. Gershon: In your letter dated April 28, 2005, you requested a tariff classification ruling for sculptures created by Manuel Ortiz. Manuel Ortiz was born in Jaén, Spain in 1895. He moved to Granada as a young man and studied painting in the studio of José Larrocha. After studying briefly in Madrid he returned to Granada in 1912. From 1919 to 1922 he lived in Madrid and it was during this period that the Cubist tendencies already evident in his work became predominant. He died in Paris in 1984. Based on the submitted literature, Manuel Ortiz exhibited in solo and group exhibitions throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Manuel Ortiz 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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