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 > 1998 NY Rulings > NY B85221 - NY B85354 > NY B85316

Previous Ruling Next Ruling
NY B85316




May 12, 1997

CLA-2-97:RR:NC:SP:233 B85316

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Petri Papinaho
416 Harvard Court
Bartlett, IL 60103-7420

RE: The tariff classification of sculptures from Finland.

Dear Mr. Papinaho:

In your letter dated May 4, 1997, you requested a tariff classification ruling for bronze, aluminum and wood sculptures created by your father, Professor Pentti Papinaho.

Professor Papinaho was an artist who lived and worked in Finland. He was born in 1926 in Multia, Finland. He studied at the Helsinki Vocational Arts School from 1947 to 1948, at the Helsinki College of fine Arts from 1948 to 1951, and at the Finnish National Academy of Fine Arts from 1951 to 1952. He was an instructor of sculpture at the Lahti College of Fine Arts from 1970 to 1974. He was awarded numerous prizes from monument and sculpture competitions, as well as various decorations, awards and grants for his works. His sculptures are on permanent display at numerous museums and collections throughout Finland. Public monuments created by Mr. Papinaho are also located throughout Finland. Mr. Papinaho died in 1992.

Each original sculpture created by Professor Papinaho was either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted biography, Mr. Papinho exhibited in Finland, Sweden, Germany, Poland, Czechoslovakia and Hungary and is recognized as a professional artist of the free fine arts.

The applicable subheading for original sculptures created by Pentti Papinaho, limited to the first 12 in an edition, 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. Sculptures made in excess of 12 are dutiable according to their essential character.

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

A copy of the ruling 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.

Sincerely,

Gwenn Klein Kirschner

Previous Ruling Next Ruling

See also: