Base
8680931991-10-29New YorkClassification

The tariff classification of sculptures from France.

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

Summary

The tariff classification of sculptures from France.

Ruling Text

NY 868093 October 29, 1991 CLA-2-97:S:N:N1:233 868093 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Bill Ramia, Jr. Alexander Int'l., Custom House Broker Memphis Int'l. Airport, P.O. Box 30209 Memphis, TN 38130 RE: The tariff classification of sculptures from France. Dear Mr. Ramia: Your letter dated October 22, 1991, on behalf of Ironware International, Nashville, TN 37203, requested information concerning the dutiable status of Pierre Picard sculptures from France. Pierre Picard is a Frenchman working in original iron sculptures. Based on the submitted resume, Mr. Picard has exhibited in France, Canada and the United States, 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