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The tariff classification of sculpture from Great Britain.
Issued September 8, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N037146 (September 8, 2008)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
David Nash was born in Esher, Surrey, England in 1945. His art education took place at Kingston College of Art and Chelsea School of Art. He was awarded an honorary doctorate in Art & Design from Kingston University in 1999. His work has been exhibited in galleries and at art shows since 1983 in both group shows and solo exhibitions. These include galleries in Zurich, Madrid, London, Stockholm, Bremen, Paris, Tokyo, New York, Chicago, Phoenix, Antwerp and Melbourne Australia. Based on the exhibition of his work over a twenty-five year period, David Nash is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures by David Nash will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.
Full text
N037146 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 David Nash. David Nash was born in Esher, Surrey, England in 1945. His art education took place at Kingston College of Art and Chelsea School of Art. He was awarded an honorary doctorate in Art & Design from Kingston University in 1999. His work has been exhibited in galleries and at art shows since 1983 in both group shows and solo exhibitions. These include galleries in Zurich, Madrid, London, Stockholm, Bremen, Paris, Tokyo, New York, Chicago, Phoenix, Antwerp and Melbourne Australia. Based on the exhibition of his work over a twenty-five year period, David Nash is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by David Nash 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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