U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Italy.
NY 816744 November 28, 1995 CLA-2-94:R:N2:233 816744 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Fritz Dietl Licensed Customhouse Broker Techno Export, Inc. 182-30 150th Road, Room 207 Jamaica, N.Y. 11413 RE: The tariff classification of sculptures from Italy. Dear Mr. Dietl: In your letter dated November 11, 1995, you requested a tariff classification ruling for sculptures by Mr. Guilio Paolini. Mr. Paolini, an Italian sculptor, was born in Genoa, Italy, in 1940, and lives in Turin. In 1964, Mr. Paolini performed an one artist exhibition at the Galleria La Salita, Rome. In 1965, he performed an one artist exhibition at the Galleria Notizie, Turin. In 1966, he also performed an one artist exhibition at the Galleria dell'Ariete, Milan and in 1967, Mr. Paolini performed an exhibition at the Libreria Stamparori, Turin, the Galleria del Leone, Venice, the Galleria Christian Stein, Turin and the Teatro Stabile, Turin. Each original sculpture that Mr.Paolini creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Paolini has exhibited in the United States, Canada, Japan, England, Ireland, Belgium, Germany, France, Switzerland, Spain, Greece and Italy, 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 Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. 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