United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 893139 - NY 893258 > NY 893229

Previous Ruling Next Ruling
NY 893229




January 7, 1994

CLA-2-97:S:N:N8:233 893229

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Jill Burkee
56 Ludlow Street
New York, New York 10002

RE: The tariff classification of sculptures from Italy.

Dear Ms. Burkee:

In your letter dated December 10, 1993, you requested a tariff classification ruling regarding your sculptures.

You are an Italian sculptor working in America creating original stone sculptures. Each sculpture, although the wax model is created in New York, is cast in Italy. The lifesize sculptures are made in an edition of 6 to 8. The small size sculptures are made in an edition of up to 18. Based on the submitted resume you have exhibited in the United States, Japan, France, England and Italy and are recognized as a professional artist of the free fine arts.

Original sculptures by you, limited to the first 12 in an edition, are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are classified according to their constituent material in chief value.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: