U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Germany.
NY H86722 January 16, 2002 CLA-2-97:RR:NC:SP:233 H86722 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Roy H. Boyd Roy Boyd Gallery 739 North Wells Street Chicago, IL 60610 RE: The tariff classification of sculptures from Germany. Dear Mr. Boyd: In your letter dated December 19, 2001, you requested a tariff classification ruling for sculptures created by Markus Linnenbrink. Markus Linnenbrink was born 1961 in Dortmund, Germany where he currently lives and works. In 1971 he graduated from Brasov, Romania. In 1985 he graduated from Gesamthochschule, Kassel and in 1988 he graduated from the Academy of Fine Arts, Berlin. Based on the submitted biography, Mr. Linnenbrink’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 Markus Linnenbrink 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division