Base
H809632001-05-10New YorkClassification

The tariff classification of sculptures from Denmark.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of sculptures from Denmark.

Ruling Text

NY H80963 May 10, 2001 CLA-2-97:RR:NC:SP:233 H80963 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Lauren Hartman Cargo, Inc. 220 Thorndale Ave. Bensenville, IL 60106 RE: The tariff classification of sculptures from Denmark. Dear Ms. Hartman: In your letter dated May 4, 2001, you requested a ruling on tariff classification for sculptures created by Christian Lemmerz. Christian Lemmerz was born in Karlsruhe, Germany in 1959. From 1978 to 1982, he attended The Academy of Fine Arts in Carrara, Italy. From 1982 to 1984 he attended Vaerkstedet Vaerst in Denmark. From 1982 to 1986 he attended The Royal Danish Academy of Fine Arts and in 1985 he attended Performancegruppen Vaerst, both in Denmark. Based on the submitted literature, Christian Lemmerz’s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Christian Lemmerz 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. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division