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 > 1993 NY Rulings > NY 887013 - NY 887341 > NY 887219

Previous Ruling Next Ruling
NY 887219

June 21, 1993

CLA-2-97:S:N:N8:233 887219


TARIFF NO.: 9703.00.0000

Ms. Donalda McLaren
416 East 15th Street
North Vancouver, B.C.
V7L 1M2, Canada

RE: The tariff classification of sculptures from Canada.

Dear Ms. McLaren:

In your letter dated May 20, 1993, you requested a tariff classification ruling.

You are a Canadian sculptor working in original ceramic sculptures. Each sculpture is one-of-a-kind, hand sculptured, and is not reproduced in any manner by automatic production methods. Based on the submitted resume, you have exhibited in the United States and Canada, and are recognized as a professional artist of the free fine arts.

Original sculptures by you, limited to the first 12 in an edition, are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, 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

Previous Ruling Next Ruling

See also: