United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 867794

October 22 1991

CLA-2-97:S:N:N1:233 867794


TARIFF NO.: 9703.00.0000

Ms. Judy Campbell
W.Y. Moberly, Inc., U.S. Customs Broker
Box 164
Port of Sweetgrass, Montana 59484

RE: The tariff classification of sculptures from Canada.

Dear Ms. Campbell:

Your letter dated October 8, 1991, on behalf of Martha Henry, Calary, Alberta, T3C OK1, requested information concerning the dutiable status of her sculptures from Canada.

Martha Henry is a Canadian working in original glass sculptures. Based on the submitted resume, Ms. Henry has exhibited in Canada, Norway and the United States, and is recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, TSUS, and are dutiable according to their component 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.


Jean F. Maguire
Area Director

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