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 > 2005 NY Rulings > NY L85113 - NY L85161 > NY L85143

Previous Ruling Next Ruling
NY L85143




May 25, 2005

CLA-2-97:RR:NC:SP:233 L85143

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Elizabeth T. Weinzierl-Gutmann
Savino Del Bene U.S.A. Inc.
149-10 183rd Street
Jamaica, NY 11413

RE: The tariff classification of sculptures from England.

Dear Ms. Weinzierl-Gutmann:

In your letter dated May 23, 2005, on behalf of Pucci International, you requested a tariff classification ruling for sculptures by Abigail Simpson.

Abigail Simpson was born in London and originally trained as an actor before going on to study ceramics. Her work has been exhibited extensively in Britain. Simpson's latest enterprise is an installation of 15 vessels currently being shown at Ralph Pucci International showroom in Manhattan. Simpson's large ceramic vessels and 'Bobble pots', which have become her trademark, are painstakingly constructed by hand from stoneware clay using giant coils. The pieces are then fired in her purpose built kiln to 1280 degrees centigrade. Each piece is unique and has a character of its own. The only constant is the extraordinary scale - the vessels are 2 to 5 feet tall. Her aim is to break free from the limitations and expectations of 'pottery', drawing her inspiration primarily from architecture, art and fashion. Her vessels can be described as both voluptuous and glamorous and her training as an actress might be deduced from the sheer theatricality of these large vessels. Abigail Simpson's work has been featured in most of the major interior and fashion magazines as well as being catalogued by Christies in two 'Contemporary and Post-War British Art' auctions. Buyers include Annie Lennox and Donna Karan. Based on the submitted resume, Abigail Simpson’s works have been exhibited in private as well as public collections in Great Britain, the United States and New Zealand and she is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Abigail Simpson will be 9703.00.0000, Harmonized Tariff Schedule of e 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,

Previous Ruling Next Ruling

See also: