CBP Ruling N026068: The tariff classification of sculpture from Italy.

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N0 N026068 (April 24, 2008)

Tariff classification

Headings: 9703

Product description

Lucio Fontana (19 February 1899 – 7 September 1968) was a painter and sculptor born in Rosario, Argentina, the son of an Italian father and an Argentine mother. He was mostly known as the founder of Spatialism. Fontana spent the first years of his life in Italy and came back to Argentina in 1905, where he stayed until 1922, working as a sculptor along with his father and then on his own. In 1928 he returned to Italy to study at the Brera Academy in Milan. He presented his first exhibition in 1930, organized at the Milano art gallery Il Milione. In 1940 he returned to Argentina. In Buenos Aires (1946) he founded the Altamira Academy together with some of his students. From 1958 on he started the so-called slash series, consisting of holes or slashed on the painting service. Based on Fontana’s works being found in more than one hundred museums around the world, he is recognized as a professional artist of the free fine arts.

CBP rationale

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

Full text

N026068 April 24, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of sculpture from Italy. Dear Ms. Pearce: In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Lucio Fontana. Lucio Fontana (19 February 1899 – 7 September 1968) was a painter and sculptor born in Rosario, Argentina, the son of an Italian father and an Argentine mother. He was mostly known as the founder of Spatialism. Fontana spent the first years of his life in Italy and came back to Argentina in 1905, where he stayed until 1922, working as a sculptor along with his father and then on his own. In 1928 he returned to Italy to study at the Brera Academy in Milan. He presented his first exhibition in 1930, organized at the Milano art gallery Il Milione. In 1940 he returned to Argentina. In Buenos Aires (1946) he founded the Altamira Academy together with some of his students. From 1958 on he started the so-called slash series, consisting of holes or slashed on the painting service. Based on Fontana’s works being found in more than one hundred museums around the world, he is recognized as a professional artist of the free fine arts. The applicable subheading for the sculpture by Lucio Fontana will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to the component material. 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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