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The tariff classification of a sculpture by Rupert Spira from England.
Issued November 26, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N044516 (November 26, 2008)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You have submitted a biography for the English studio potter Rupert Spira. He has exhibited in fine art galleries throughout the world and is recognized as a professional artist of the free fine arts. You will be importing his work of art entitled “Three lidded jars”. It is made of stoneware and has no functional use. It is a unique work of art with an estimated auction value of $10,000.
CBP rationale
The applicable subheading for the sculpture by Rupert Spira will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculpture and statuary, in any material”.
Full text
N044516 November 26, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ben Williams Phillips de Pury & Company 450 West 15th Street New York, NY 10011 RE: The tariff classification of a sculpture by Rupert Spira from England. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a biography for the English studio potter Rupert Spira. He has exhibited in fine art galleries throughout the world and is recognized as a professional artist of the free fine arts. You will be importing his work of art entitled “Three lidded jars”. It is made of stoneware and has no functional use. It is a unique work of art with an estimated auction value of $10,000. The applicable subheading for the sculpture by Rupert Spira will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculpture 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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