U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from France.
NY 878955 OCTOBER 07 1992 CLA-2-97:S:N:N1:233 878955 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Melissa Halpert Turbulence 812 Broadway New York City, New York 10003 RE: The tariff classification of sculptures from France. Dear Ms. Halpert: In your letter dated September 10, 1992, you requested a tariff classification ruling. The sculptures are created by Christian Astuguevieille. He has exhibited throughout Europe and the United States and is recognized as a professional artist of the free fine arts. Mr. Astuguevieille's sculptures consist of various materials such as wood, metal, rope and material. They are either unique or in editions limited to twelve. The applicable subheading for the Christian Astuguevieille sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures. 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 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