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N044515 N0 Ruling Active

The tariff classification of sculptures by Lucy Rie from England.

Issued November 26, 2008 by U.S. Customs and Border Protection.

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N0 N044515 (November 26, 2008)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

You have submitted a biography of the ceramic sculptor Lucie Rie. Although born in Austria, Rie produced the majority of her works in England. She has exhibited throughout the world and is recognized as a professional artist of the free fine arts. You intend to import various vases and bowls for auction. All are produced in limited editions and have no functional use.

CBP rationale

The applicable subheading for sculptures by Lucie Rie 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

N044515 November 26, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ben Williams Phillips de Fury & Company 450 West 15th Street New York, NY 10011 RE: The tariff classification of sculptures by Lucy Rie from England. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a biography of the ceramic sculptor Lucie Rie. Although born in Austria, Rie produced the majority of her works in England. She has exhibited throughout the world and is recognized as a professional artist of the free fine arts. You intend to import various vases and bowls for auction. All are produced in limited editions and have no functional use. The applicable subheading for sculptures by Lucie Rie 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. 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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