Base
8164451995-11-21New YorkClassification

The tariff classification of sculptures from Spain.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of sculptures from Spain.

Ruling Text

NY 816445 November 21, 1995 CLA-2-94:R:N2:233 816445 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Fritz Dietl Techno Export, Inc. Licensed Customhouse Broker 182-30 150th Road, Room 207 Jamaica, N,Y. 11413 RE: The tariff classification of sculptures from Spain. Dear Mr. Dietl: In your letter post dated Novembwer 3, 1995, you requested a tariff classification ruling for sculptures by Mr. Juan Munoz. Mr. Munoz is a sculptor living and working in Spain. Each bronze sculpture that Mr. Munoz creates is either unique, one-of-a-kind or in a limited edition and not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Munoz has exhibited in the United States, Australia, Canada, Ireland, Germany, England, France, Switzerland, Greece, Belgium and Spain and is recognized as a professional artist of the free fine arts. Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division