CBP Ruling N020419 — The tariff classification of driftwood sculptures from the United Kingdom.

Tariff classification

Headings: 9705

Product description

You have submitted photographs of semi-fossilized driftwood sculpture. These sculptures are the remnants of trees that grew in the ancient Caledonian forests in the Highlands of Scotland. The remnants of these trees that were living 4000 years ago, have been preserved in peat during which time the wood undergoes chemical changes that result in it becoming very hard. After collection of the sculptures, they will be washed under high pressure with water to remove dirt and any loose organic material and stored in a dry, cool warehouse. Sculptures suitable for interiors are treated with either linseed oil or natural beeswax. This treatment replaces some of the natural oils lost from the aging process. Smaller sculptures are mounted to create 3 dimensional collages that are hung for display. Larger sculptures intended for garden ornaments are not treated.

CBP rationale

The applicable subheading for the driftwood sculpture will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnological or numismatic interest”.

Full text

N020419 December 13, 2007 CLA-2-97:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9705.00.0090 Dr. Marian Bruce Driftwood Scotland 11 Annfield Grove Stirling, UK FK8 2BN RE: The tariff classification of driftwood sculptures from the United Kingdom. Dear Dr. Bruce: In your letter dated December 2, 2007, you requested a tariff classification ruling. You have submitted photographs of semi-fossilized driftwood sculpture. These sculptures are the remnants of trees that grew in the ancient Caledonian forests in the Highlands of Scotland. The remnants of these trees that were living 4000 years ago, have been preserved in peat during which time the wood undergoes chemical changes that result in it becoming very hard. After collection of the sculptures, they will be washed under high pressure with water to remove dirt and any loose organic material and stored in a dry, cool warehouse. Sculptures suitable for interiors are treated with either linseed oil or natural beeswax. This treatment replaces some of the natural oils lost from the aging process. Smaller sculptures are mounted to create 3 dimensional collages that are hung for display. Larger sculptures intended for garden ornaments are not treated. The applicable subheading for the driftwood sculpture will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnological or numismatic interest”. 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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