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 895600 - NY 895727 > NY 895600

Previous Ruling Next Ruling
NY 895600

March 17, 1994

CLA-2-97:S:N:N8:233 895600


TARIFF NO.: 9703.00.000

Ms. Joanne M. Copp
8046 17th Avenue
Burnaby, B.C.
Canada V3N 1M6

RE: The tariff classification of sculptures from Canada.

Dear Ms. Copp:

In your letter dated March 13, 1994, you requested a tariff classification ruling regarding your sculptures.

You are a Canadian sculptor working in Canada creating original sculptures of clay that are non-functional. Each piece is signed and numbered in clay on the base and only one of each sculpture is created. Based on your submitted resume, you have exhibited in Canada and are recognized as a professional artist of the free fine arts.

The vessels are hand-built and primitive fired. A combination of slab and coil methods is used to construct the form. When dry to leather-hard, a slip may be applied. It is then burnished with a polished stone. This strengthens the vessel by compressing the surface and brings out a soft sheen. After a low temperature bisque in an electric kiln, the primitive firing is done. A brick kiln is filled with sawdust and organic materials, in which the vessels are immersed. The fire is lit and is left undisturbed for several days. The final result is a vessel, smooth and rich of surface, marked by fire, smoke and air.

The submitted slides are being returned to you under separate cover.

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 classified according to their essential character.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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: