U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from the UnitedKingdom.
NY 866432 SEPTEMBER 05, 1991 CLA-2-97:S:N:N1:233 866432 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Claudia Lake The Glasshouse 65 Long Acre London, WC2E 9JH, England RE: The tariff classification of sculptures from the United Kingdom. Dear Ms. Claudia: Your letter dated August 26, 1991, requested information concerning the dutiable status of glass sculptures by Annette Meech from the United Kingdom. Annette Meech is a Briton working in original glass sculptures. Based on the submitted resume Ms. Meech has exhibited in Germany, Holland, France, Belgium, Switzerland, Austria, Denmark, Sweden, Japan, Malaysia, Ireland, the United States and the United Kingdom 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 Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original 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. 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