U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from South Africa.
NY D82608 September 16, 1998 CLA-2-97:RR:NC:SP:233 D82608 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 Punch Shabalala. Ms. Shabalala is a sculptor who was born in 1967 on Ardmore Farm in KwaZulu Natal. In 1989, she started work as a painter at Ardmore Ceramic Art under Fee Halsted-Berning. She had no formal art training when she began at Ardmore, but was inspired by the other artists around her, and soon developed her own personal decorative style. Her obsessive attention to detail and intricate patterning have been described by Halsted-Berning as "Persian in feeling." Ms. Shabalala is well known for her decorative plates and fanciful birds. 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. Shabalala has exhibited in public and private collections throughout South Africa and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Punch Shabalala 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