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NY 884889

April 20, 1993

CLA-2-98:S:N:N1:233 884889


TARIFF NO.: 9812.00.20

Ms. Christina Cowan
The Maui Community Arts and Cultural Center 101 Kaahumanu Avenue, Suite A-A
Kahului, Hawaii 96732

RE: The tariff classification of sculptures from Australia.

Dear Ms. Cowan:

In your letter dated April 2, 1993, you requested a tariff classification ruling.

The Maui Community Arts and Cultural Center is a not-for- profit organiza- tion which is in the process of building a multi-purpose, $23 million culture and art facility in central Maui, scheduled to open in the spring of 1994. The Board of Directors of the MCACC has allocated 1 percent of the Center's construction budget for the commissioning of works of art. One of these commissions is for eight, specially designed, monumental cast aluminum panels which are to be installed at the entrance of the Center. The panels are being designed by fiber artsit, Pat Hickman, who is chair of the fiber arts department at the University of Hawaii, and are being cast at the University of Tasmania, School of Art, by sculptor David Hamilton.

Although the panels will be installed at the entrance to The Center, and in this location, the six operable sections will serve as "gates", they are one-of-a-kind, exhibition pieces. Even though the panels have a functional use or purpose, they are created by an artist and will be considered one of the many exhibits at the performance and museum facility for the community.

Subheading 9812.00.20, Harmonized Tariff Schedule of the United States, allows duty-free articles imported for exhibition by an institution or society established for the encouragement of agriculture, arts, education or science. U.S. Note 1 to subchapter XII states that the provisions of this subchapter do not apply to articles intended for sale or for any purpose other than exhibition or erecting a public monument, nor do they apply to any institution or society engaged in or connected with business of a private or commercial character.

Based on your submitted information, it appears The Center is not engaged in or connected with business of a commercial character. It has been establised for the encouagement of the arts and culture. Thus the requirements of subheading 9812.00.20, HTS, appear to be met. However, under 19 CFR 10.49, the District Director may require a copy of the charter or other evidence of the character of the institution for which the articles are imported. The panels may not be sold, transferred or used in any manner contrary to the privsions of the regulations in this part.

The applicable subheading for the panels by David Hamilton will be 9812.00.20, Harmonized Tariff Schedule of the United States (HTS), which provides for articles imported for exhibition by any institution or society established for the encouragement of the arts. 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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