Base
J879332003-08-14New YorkClassification

The tariff classification of sculptures from Japan.

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

Summary

The tariff classification of sculptures from Japan.

Ruling Text

NY J87933 August 14, 2003 CLA-2-97:RR:NC:SP:233 J87933 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Kiet Q. Tran W.C. Keating, Inc. 11 Airport Blvd., Suite 108 South San Francisco, CA 94080 RE: The tariff classification of sculptures from Japan. Dear Mr. Tran: In your letter dated August 11, 2003, you requested a tariff classification ruling for sculptures created by Fukami Sueharu. Fukami Sueharu was born in 1947 in Kyoto, Japan. Coming from a traditional pottery family he began experimenting with clay at an early age and later trained at the Kyoto Ceramic Training School and at the Kyoto Arts and Crafts Training Center. Since 1967 he has exhibited in numerous venues in Japan and other countries. He is the recipient of many prizes and distinctions from major Japanese and international ceramic competitions. He has been a member of the International Academy of Ceramics since 1984. Based on the submitted biography, Mr. Sueharu’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 Fukami Sueharu 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