Base
N0210702008-01-10New YorkClassification

The tariff classification of sculpture from Italy.

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

Summary

The tariff classification of sculpture from Italy.

Ruling Text

N021070 January 10, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. John Bentz D. Kratt International 2500 West Higgins Road Suite 140 Hoffman Estates, IL 60169 RE: The tariff classification of sculpture from Italy. Dear Mr. Bentz: In your letter dated December 13, 2007, you requested a tariff classification for sculptures created by Alessandro Diaz de Santillana. Alessandro Diaz de Santillana was born in Paris, France in 1959. He joined the family firm Venini which is located in Murano, Italy 1981. Murano has been central in Italian glass production since the thirteenth century. Venini Glass was established by his grandfather Paolo Venini in 1921 and managed by his father Ludovico Diaz de Santillana from 1959 to 1985. Alessandro Diaz de Santillano headed the Research and Development department of Venini from 1983 to 1985. After that, he has designed and exhibited glass sculpture in numerous solo and group shows and is in private and public collections including the Corning Museum of Glass [Rochester, NY], Musee des Beaux Arts [Rouen, France] and the Martell Collection [Cognac, France] and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Alessandro Diaz de Santillana will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The rate of duty will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to the component material. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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