U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from South Africa.
NY D81692 September 4, 1998 CLA-2-97:RR:NC:SP:233 D81692 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Frank Fischetti Overton & Co. Air Services, Inc. 700 Rockaway Turnpike, Suite 201 Lawrence, NY 11559 RE: The tariff classification of sculptures from South Africa. Dear Mr. Fischetti: In your letter dated August 18, 1998, you requested a tariff classification ruling for sculptures created by Josephine Ghesa. Ms. Ghesa is a sculptor who was born in Lesotho in 1958. An orphan, Ms. Ghesa was raised by her grandmother, a traditional potter in the village of Thaba Tseka, in Lesotho. She had no formal education when she arrived at Ardmore Ceramic Art Studio in 1990. There, under the tutelage of Fee Halsted-Berning, she was taught the basic techniques of coiling and construction forms from clay. With an aptitude for sculpture, she coils her forms using a terra cotta body. These are fired to 1,200 degrees before being finished in a variety of media from oil paint to boot polish. Combining animal and human forms, her work blends the legends of her Sotho childhood with a highly personalized mythology. Each sculpture that she creates is 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 resume, Ms. Ghesa has exhibited in major South African collections as well as in private collections throughout Europe, Africa and the United States and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Josephine Ghesa 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 that 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, Robert B. Swierupski Director, National Commodity Specialist Division