The tariff classification of sculptures by Wouter Dam from the Netherlands.
Issued December 2, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You have submitted a biography of the ceramicist Wouter Dam. He was born and resides in Japan but has exhibited in museums and galleries around the world. He is recognized as a professional artist of the free arts. His work is produced in limited editions and does not have a functional use. Currently at issue are two sculptures titled “Red Pieces, 2007” and “Red Piece, 2008” which are scheduled for auction with a pre-sale estimate of between $3000 and $4000 per piece.
CBP rationale
The applicable subheading for the stoneware by Wouter Dam 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
N044523 December 2, 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 1011 RE: The tariff classification of sculptures by Wouter Dam from the Netherlands. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a biography of the ceramicist Wouter Dam. He was born and resides in Japan but has exhibited in museums and galleries around the world. He is recognized as a professional artist of the free arts. His work is produced in limited editions and does not have a functional use. Currently at issue are two sculptures titled “Red Pieces, 2007” and “Red Piece, 2008” which are scheduled for auction with a pre-sale estimate of between $3000 and $4000 per piece. The applicable subheading for the stoneware by Wouter Dam 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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