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N003210 N0 Ruling Active

The tariff classification of sculptures from Belgium.

Issued November 17, 2006 by U.S. Customs and Border Protection.

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N0 N003210 (November 17, 2006)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Dirk De Keyzer was born in Sleidinge, Belgium in 1958. For more than 20 years, he has been looking for his own style in the world of sculptors. At first, he experienced the fate of every starving artist: he worked very hard but received little recognition. Most of his sculptures represent self-willed and elegant women, but also priggish and slightly eccentric little men appear. All of his sculptures are made according to the “lost-wax method”. Of every sculpture, only 8 specimens and 4 artist’s tryouts are made. Based on the submitted literature, Dirk De Keyzer has exhibited his works in both private and public collections throughout the world and he is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures by Dirk De Keyzer 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

N003210 November 17, 2006 CLA-2-97:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Aneta Chmiel Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of sculptures from Belgium. Dear Ms. Chmiel: In your letter dated November 3, 2006, you requested a tariff classification ruling for sculptures by Dirk De Keyzer. Dirk De Keyzer was born in Sleidinge, Belgium in 1958. For more than 20 years, he has been looking for his own style in the world of sculptors. At first, he experienced the fate of every starving artist: he worked very hard but received little recognition. Most of his sculptures represent self-willed and elegant women, but also priggish and slightly eccentric little men appear. All of his sculptures are made according to the “lost-wax method”. Of every sculpture, only 8 specimens and 4 artist’s tryouts are made. Based on the submitted literature, Dirk De Keyzer has exhibited his works in both private and public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Dirk De Keyzer 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 that are functional or made in excess of 12 are dutiable 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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