The tariff classification of sculpture from Great Britain.
Issued September 8, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Laura Ford was born in Cardiff, Wales in 1961. Her art education took place at Bath Academy of Art and Chelsea School of Art. Her work is currently included in the collection of the Tate Museum (London), National Museums and Galleries of Wales (Cardiff), Potteries Museum (Stoke-on-Kent) and other institutions. Her work has been on exhibition in galleries and at art shows since 1996 in both group shows and solo exhibitions. These include galleries in Prague, Tokyo, London, Edinburgh, Venice, Frankfurt, Miami and Paris. Ms. Ford creates sculpture consisting of fabric, but has also created works in bronze. Based on the exhibition of her work over a ten year period, Laura Ford is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by Laura Ford will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.
Full text
N037145 September 8, 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 Great Britain. Dear Ms. Pearce: In your letter dated August 29, 2008, you requested a tariff classification ruling for sculptures created by Laura Ford. Laura Ford was born in Cardiff, Wales in 1961. Her art education took place at Bath Academy of Art and Chelsea School of Art. Her work is currently included in the collection of the Tate Museum (London), National Museums and Galleries of Wales (Cardiff), Potteries Museum (Stoke-on-Kent) and other institutions. Her work has been on exhibition in galleries and at art shows since 1996 in both group shows and solo exhibitions. These include galleries in Prague, Tokyo, London, Edinburgh, Venice, Frankfurt, Miami and Paris. Ms. Ford creates sculpture consisting of fabric, but has also created works in bronze. Based on the exhibition of her work over a ten year period, Laura Ford is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Laura Ford 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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