Base
8517331990-04-27New YorkClassification

Bronze and stone sculptures.

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

Summary

Bronze and stone sculptures.

Ruling Text

NY 851733 April 27, 1990 CLA-2-97:S:N:N1:233 851733 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Marika McCaffrey, President Marika Jewellery and Fine Art Div. Mcrow Limited 94 Banff Avunue, Box 1019 Banff, Alberta, Canada TOL OCO RE: Bronze and stone sculptures. Dear Ms. McCaffrey: Your letter dated April 10, 1990, requested information concerning the dutiable status of sculptures by Patricia (Pat) Galbraith from Canada. Patricia (Pat) Galbraith is a Canadian working in stone and bronze sculptures. Based on the submitted resume, Ms. Galbraith has exhibited in Canada, Japan and China and is recognized as a professional artist of the free fine arts. Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), and are duty free. Sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value. Those articles that are dutiable, which have originated in the territory of Canada, will be entitled to a reduced rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport