U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from France.
NY I86099 September 12, 2002 CLA-2-97:RR:NC:SP:233 I86099 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of sculptures from France. Dear Ms. Pearce: In your letter dated September 9, 2002, you requested a tariff classification ruling for sculptures created by Yan Pei-Ming. Yan Pei-Ming was born in Shanghai, China in 1960. In 1980 he emigrated to France. In 1986 he studied at Ecole Nationale des Beaux-Arts de Dijon, France and from 1988 to 1989 practiced at Institut des Houtes Etudes en Art Plastique de Paris. Based on the submitted biography, Mr. Pei-Ming’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 Yang Pei-Ming 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