United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 880349

NOVEMBER 17, 1992

CLA-2-97:S:N:N1:233 880349


TARIFF NO.: 9703.00.0000 and 9801.00.1099.

Ms. Cindy Debold
1117 W. 5th Street #D
Austin, TX 78703

RE: The tariff classification of sculptures from Mexico and the United States.

Dear Ms. Debold:

In your letter dated November 9, 1992, you requested a tariff classification ruling.

You are a sculptor working in alabaster, plaster, clay and bronze. Each of your sculptures are either unique or limited to an edition of less than twelve. You majored in art while in college and have exhibited throughout the United States and Mexico. You are recognized as a professional artist of the free fine arts. You create your sculptures both in Texas and Mexico.

The applicable subheading for the sculptures created in the United States will be 9801.00.1099, Harmonized Tariff Schedule of the United States (HTS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition while abroad. The rate of duty will be free. The applicable subheading for the sculptures created in Mexico will be 9703.00.0000, HTS, which provides for original sculptures in any material. The rate of duty will be free.

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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