Base
H814822001-05-25New YorkClassification

The tariff classification of sculptures from France.

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

Summary

The tariff classification of sculptures from France.

Ruling Text

NY H81482 May 25, 2001 CLA-2-97:RR:NC:SP:233 H81482 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Cindy M. Petriw Harry F. Long Inc. 2525 Busse Highway #100 Elk Grove Village, IL 60007 RE: The tariff classification of sculptures from France. Dear Ms. Petriw: In your letter dated May 8, 2001, you requested a ruling on tariff classification for sculptures created by Claude and Francois-Xavier Lalanne. Francois-Xavier Lalanne was born in 1927 in Agen en Gascogne, France and arrived in Paris in 1945 to study drawing, sculpture and painting. In 1952, he met Claude, who was studying painting, sculpture and architecture. They decided to work together in 1956 and they married in 1967. Based on their biographies, Claude and Francois-Xavier Lalanne’s works have been exhibited in private as well as public collections throughout the world and they are recognized as professional artists of the free fine arts. The applicable subheading for sculptures created by Claude and Francois-Xavier Lalanne 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