U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from South Africa.
NY D81930 September 4, 1998 CLA-2-97:RR:NC:SP:233 D81930 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 Rodney Blumenfeld. Mr. Blumenfeld is a sculptor who was born in South Africa. In 1980, he received a Bachelor of Architecture degree from University of Natal - Durban and worked in private practice as an architect for six years. In 1986, he studied ceramic science at the Natal Technikon. Both vivid local ethic imagery and his architectural expertise are key elements in his sculptural art. Form, both traditional and invented, is accentuated with minimal decoration and subtle color use. Each sculpture that he 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, Mr. Blumenfeld has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Rodney Blumenfeld 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