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 > 2006 NY Rulings > NY M80072 - NY M80128 > NY M80101

Previous Ruling Next Ruling
NY M80101




January 26, 2006

CLA-2-97:RR:NC:SP:233 M80101

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of sculptures from Switzerland.

Dear Mr. La Quaglia:

In your letter dated January 18, 2006, you requested a tariff classification ruling for sculptures by Not Vital.

Not Vital was born in Sent, Engadine, Switzerland in 1948. Twenty years later he moved to Paris to study art. He then studied sculpture at the Centre Universitaire Experimental de Vincennes. Based on the submitted literature, Mr. Vital has exhibited his works throughout the world and he is recognized as a professional artist of the free fine arts.

  Original sculptures made by the artist, limited to the first 12 in an edition, are classified in subheading 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. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value.

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,

Previous Ruling Next Ruling

See also: