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 > 2001 NY Rulings > NY H83717 - NY H83786 > NY H83730

Previous Ruling Next Ruling
NY H83730




July 17, 2001

CLA-2-97:RR:NC:SP:233 H83730

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, IL 60007

RE: The tariff classification of sculptures from Germany.

Dear Mr. La Quaglia:

In your letter dated June 22, 2001, you requested a ruling on tariff classification for sculptures created by Laszlo Moholy-Nagy.

Laszlo Moholy-Nagy was an American artist of Russian descent, who was born in Bacsborsod, Hungary in 1895. Mr. Moholy-Nagy was a painter, sculptor, photographer, designer, filmmaker, theorist and teacher. His importance in the 20th century is based as much on his theories as on his practical work. Based on the submitted literature, Mr. Moholy-Nagy’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. He was deceased in 1946 in Chicago.

The applicable subheading for sculptures created by Laszlo Moholy-Nagy 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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: