CBP Ruling M87763 — The tariff classification of sculptures from Ireland.

Tariff classification

Headings: 9703

Product description

Cormac Boydell was born in Dublin in 1946. A graduate of Earth Sciences from Trinity College Dublin, Mr. Boydell has a natural interest in the raw materials he creates his pieces with. Having worked as a geologist in the Pacific, Australia and Libya, he became a full time ceramist in 1982. Since then he has developed his own palette of colors and making techniques, which results in on-off, hand built pieces in Irish terracotta, which are as unique as they are striking. Having grown up around a collection of ceramics by John Ffrench and Grattan Freyer, Mr. Boydell was always aware of the beauty and potential of ceramics. Based on the submitted resume, Cormac Boydell’s works have been exhibited in private and public collections throughout the world and is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Cormac Boydell will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.

Full text

NY M87763 October 27, 2006 CLA-2-97:RR:NC:SP:233 M87763 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007 RE: The tariff classification of sculptures from Ireland. Dear Mr. La Quaglia: In your letter dated October 20, 2006, you requested a tariff classification ruling on sculptures by Cormac Boydell. Cormac Boydell was born in Dublin in 1946. A graduate of Earth Sciences from Trinity College Dublin, Mr. Boydell has a natural interest in the raw materials he creates his pieces with. Having worked as a geologist in the Pacific, Australia and Libya, he became a full time ceramist in 1982. Since then he has developed his own palette of colors and making techniques, which results in on-off, hand built pieces in Irish terracotta, which are as unique as they are striking. Having grown up around a collection of ceramics by John Ffrench and Grattan Freyer, Mr. Boydell was always aware of the beauty and potential of ceramics. Based on the submitted resume, Cormac Boydell’s works have been exhibited in private and public collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Cormac Boydell will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The rate of duty will be Free. Sculptures made in excess of 12 or which are functional such as plates and dishes, are not within the provisions of heading 9703, HTSUS, and are classified according to their essential character. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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