Netsuke; Original Sculpture

HQ 088715 April 30, 1991 CLA-2 CO:R:C:F 088715 SLR CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ted Adameck Adameck's Oriental Art 47-659 Kamehameha Highway Kaneche, Hawaii 96744 RE: Netsuke; Original Sculpture Dear Mr. Adameck: This is in response to your letter of February 18, 1991, written on behalf the Chinese sculptor Masayume, concerning the classification of various netsuke under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: A netsuke is a carved or decorated object of wood, ivory, or other material used in old Japan to attach to the girdle or sash during daily use. Although made hundreds of years ago as functional objects of ordinary wearing apparel, today they are considered a form of art and sought by collectors. The netsukes at issue are the creations of Chinese sculptor Kai Ming Suen (art name Mayasume). Photographs of his works were forwarded for our examination. ISSUE: Whether the netsukes are classifiable as original sculptures under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 9703, HTSUSA, provides for original sculptures and statuary, in any material. Chapter 97, Legal Note 3, indicates that heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character. -2- The netsukes at issue are neither mass-produced reproductions nor works of conventional craftsmanship of a commercial character. Rather, they are one-of-a-kind creations hand carved by a recognized artist for display in museums and art academies or private collections. Accordingly, the netsukes are classifiable as original sculptures in heading 9703, HTSUSA. The Customs Regulations set forth specific requirements which apply to the entry of works of art classifiable in heading 9703, HTSUSA. First, the invoices covering these articles must show whether they are originals, replicas, reproductions, or copies, and also the name of the artist who produced them, unless upon examination the appraiser is satisfied that such statement is not necessary to properly determine the nature of the article. 19 CFR 10.48(a). In addition, a declaration by the artist who produced the article must be presented to indicate whether it is original, or, in the case of sculpture, the original work or model or one of the first ten castings, replicas, or reproductions made from the original work or model must be shown. 19 CFR 10.48(b)(1). HOLDING: The netsukes are classifiable in subheading 9703.00.0000, HTSUSA, which provides for original sculptures and statuary, in any material. Items classifiable under this provision enter the U.S. duty free. Effective June 9, 1989, the U.S. Fish and Wildlife Service banned the importation of all African Elephant Ivory and products made from such ivory. This ban applies to works of art. Please contact your local U.S. Fish and Wildlife Service office for details. Sincerely, John Durant, Director Commercial Rulings Division