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 > 1999 NY Rulings > NY E83154 - NY E83218 > NY E83164

Previous Ruling Next Ruling


June 16, 1999

CLA-2-97:RR:NC:SP:233 E83164

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Scott Jacobson
Leo Kaplan Modern
41 East 57th Street, 7th floor
New York, NY 10022

RE: The tariff classification of ceramic sculptures from Germany.

Dear Mr. Jacobson:

In your letter dated May 25, 1999, you requested a tariff classification ruling for ceramic sculptures created by Gertraud Möhwald.

Gertraud Möhwald is a ceramic sculptor living and working in Germany. She creates non-functional ceramic sculptures. Each sculpture that she creates is either unique, one?of?a?kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted literature, Ms. Möhwald has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Gertraud Möhwald 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. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: