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 > 1996 NY Rulings > NY A82373 - NY A82498 > NY A82400

Previous Ruling Next Ruling
NY A82400

April 30, 1996

CLA-2-97:RR:NC:FC:233 A82400


TARIFF NO.: 9703.00.0000

Ms. Margaret Shiu Tan
The Bamboo Curtain Studio
101 West 79th Street, apt. 25B
New York, NY 10024

RE: The tariff classification of ceramic sculptures from Taiwan.

Dear Ms. Tan:

In your letter dated April 9, 1996, you requested a tariff classification ruling for ceramic sculptures created by Mr. Cheng-Hsun Chen.

Mr. Chen is a sculptor living and working in Taiwan. In 1978, he graduated from the National Taiwan Academy of Art, and from 1983-1984, he studied ceramics at the National Madrid Ceramic School. Based on the submitted literature, Mr. Chen has exhibited in Taiwan and throughout the world and is recognized as a professional artist of the free fine arts. Each sculpture created by Mr. Chen is unique and has no utilitarian function.

The applicable subheading for sculptures by Cheng-Hsun Chen will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: