N044524 N0 Ruling Active

The tariff classification of sculptures by Edmund de Waal from Great Britain.

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 Edmund de Waal. He was born in Germany and resides in Great Britain but has exhibited in museums and galleries around the world. He is a professor of ceramics at the University of Westminster and is recognized as a professional artist of the free arts. His work is produced in limited editions and does not have a functional use. You have referenced three porcelain pieces created by Mr. de Waal that will be auctioned here: “Tall Lidded Vessel (1996) with a sale price estimate between $4000 and $6000, “Lidded Vessel” (1996) with a sale price estimate between $4000 and $6000. “Line of six cylinders with false bases” (c. 2001) with a sale price estimate between $12,000 and $18,000.

CBP rationale

The applicable subheading for the porcelain vessels by Edmund de Waal 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

N044524 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 Edmund de Waal from Great Britain. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a biography of the ceramicist Edmund de Waal. He was born in Germany and resides in Great Britain but has exhibited in museums and galleries around the world. He is a professor of ceramics at the University of Westminster and is recognized as a professional artist of the free arts. His work is produced in limited editions and does not have a functional use. You have referenced three porcelain pieces created by Mr. de Waal that will be auctioned here: “Tall Lidded Vessel (1996) with a sale price estimate between $4000 and $6000, “Lidded Vessel” (1996) with a sale price estimate between $4000 and $6000. “Line of six cylinders with false bases” (c. 2001) with a sale price estimate between $12,000 and $18,000. The applicable subheading for the porcelain vessels by Edmund de Waal 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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