U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Russia.
NY B85577 May 16, 1997 CLA-2-97:RR:NC:SP:233 B85577 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Genevieve Wheeler Christie's 502 Park Avenue New York, NY 10022 RE: The tariff classification of sculptures from Russia. Dear Ms. Wheeler: In your letter dated April 19, 1997, you requested a tariff classification ruling for sculptures created by August Frederick Hollming. Mr. Hollming was a Faberge workmaster who lived and worked in Helsinki and Russia. He was born in 1843 in Loppi, Finland. He entered into apprenticeship with the goldsmith Fridhoff Ekholm in 1870 in Helsinki. In 1876 he was registered as being a goldworker in the Parish Records of St. Maria in St. Petersburg. He qualified as a master in 1880, and worked on his own premises before moving to Faberge's premises. Mr. Hollming died in 1913. Each sculpture created by Mr. Hollming was 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 biography, Mr. Hollming's works have been exhibited in museums and private collections in the United States and abroad and he is recognized as a professional of the free fine arts. The applicable subheading for original sculptures created by August Frederick Hollming will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures which are functional or made in excess of 12 are dutiable according to their essential character. This ruling is being issued under the provisions of Part 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division