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The tariff classification of sculptures from Canada.
Issued May 21, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N028615 (May 21, 2008)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You are a sculptor living and working in Canada. You create unique or limited edition sculptures, primarily in bronze, stone or steel. You have a MFA in sculpture and have exhibited at various fine art institutions around the world. Based on your education and exhibitions, you are recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures 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
N028615 May 21, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Vanessa Paschakarnis PO Box 10 168 Oxner Brook Road West Dublin, NS BOR 1C0 Canada RE: The tariff classification of sculptures from Canada. Dear Ms. Paschakarnis: In your letter dated May 9, 2008, you requested a tariff classification ruling. You are a sculptor living and working in Canada. You create unique or limited edition sculptures, primarily in bronze, stone or steel. You have a MFA in sculpture and have exhibited at various fine art institutions around the world. Based on your education and exhibitions, you are recognized as a professional artist of the free fine arts. The applicable subheading for sculptures 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. Sculptures that are functional or in editions of more than twelve are classifiable according to their 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
More rulings on the same tariff codes
The tariff classification of sculptures from Australia.
The tariff classification of sculptures from Canada.
The tariff classification of ceramic works from England.
The tariff classification of artistic glassware from Italy.
The tariff classification of artistic glassware from Italy.
The tariff classification of sculptures by Edmund de Waal from Great Britain.
The tariff classification of sculpture by Yo Akiyama from Japan.
The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
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