The tariff classification of sculptures by Bernard Leach from England.
Issued December 1, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
You have submitted a resume for the British studio potter Bernard Leach. He produces limited edition sculptures that are non functional. He has exhibited throughout the world at various museums and galleries and is recognized as a professional artist of the free fine arts. You will be importing his “Large Segmented Vase” with an estimate of $15,000.
CBP rationale
The applicable subheading for sculptures by Bernard Leach 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
N044528 December 1, 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 sculptures by Bernard Leach from England. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a resume for the British studio potter Bernard Leach. He produces limited edition sculptures that are non functional. He has exhibited throughout the world at various museums and galleries and is recognized as a professional artist of the free fine arts. You will be importing his “Large Segmented Vase” with an estimate of $15,000. The applicable subheading for sculptures by Bernard Leach 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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