U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Russia.
NY B86380 June 13, 1997 CLA-2-97:RR:NC:SP:233 B86380 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 Feodor Afanas'ev. Mr. Afanas'ev was a Faberge workmaster who lived and worked in Russia. Mr. Afanas'ev worked under head Faberge workmaster Michael Perchin and his hallmark can be found on small objects of high quality, including miniature Easter eggs, small picture frames and objets d'art made of gold, silver and enamel. Each sculpture created by Mr. Afanas'ev 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 literature, Mr. Afanas'ev'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 Feodor Afanas'ev 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