The tariff classification of sculptures from Canada.
Issued December 1, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You attended Glass School, Orrefors in Sweden and History of Art Glass studies at Sotheby’s, London, England. Each sculpture created by you using the lost wax method is either unique, one-of-a-kind or in a limited edition. Based on your submitted resume, you have exhibited in Canada and the United States and are recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for the sculptures created by you 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
N003801 December 1, 2006 CLA-2-97:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David James David James Glass/Verre d’art 1801 ch. Alderbrooke, R.R. #3 Sutton, Que. J0E 2K0 RE: The tariff classification of sculptures from Canada. Dear Mr. James: In your letter dated November 23, 2006, you requested a tariff classification ruling. You attended Glass School, Orrefors in Sweden and History of Art Glass studies at Sotheby’s, London, England. Each sculpture created by you using the lost wax method is either unique, one-of-a-kind or in a limited edition. Based on your submitted resume, you have exhibited in Canada and the United States and are recognized as a professional artist of the free fine arts. The applicable subheading for the sculptures created by you 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. 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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