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 > 1994 NY Rulings > NY 887703 - NY 887898 > NY 887703

Previous Ruling Next Ruling
NY 887703

July 02, 1993

CLA-2-97:S:N:N8:233 887703


TARIFF NO.: 9703.00.0000

Mr. Philip Warner, V.P.
725 Fifth Avenue
New York, New York 10022

RE: The tariff classification of sculptures from Germany.

Dear Mr. Warner:

In your letter dated June 25, 1993, you requested a tariff classification ruling on sculptures by Herr Eberhard Bank.

Herr Eberhard Bank is a German working in semi-precious stone sculptures. Each sculpture is either one-of-a-kind or in a limited edition and is not reproduced in any manner by automatic production methods. Herr Bank has been carving small works of art for many years and he is solely responsible for the design and creation of the pieces that come from his workshop. He uses unusual semi- precious stones to create the most stunning, detailed and life like works of art. Based on the submitted resume, Herr Bank has exhibited in Bahrain, Canada, England, Germany, Japan, Switzerland and the United States and 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 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: