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 B85577 - NY B87249 > NY B85808

Previous Ruling Next Ruling
NY B85808

May 22, 1997

CLA-2-97:RR:NC:SP:233 B85808


TARIFF NO.: 9703.00.0000

Ms. Genevieve Wheeler
502 Park Avenue
New York, NY 10022

RE: The tariff classification of sculptures from Russia.

Dear Ms. Wheeler:

In your letter dated April 19, 1997, you requested a tariff classification ruling for sculptures created by Julius Alexandrovitch Rappoport.

Mr. Rappoport was a Faberge workmaster who lived and worked in Russia. He was trained in Berlin under the silversmith Scheff. He settled down in St. Petersburg in 1883, where he was employed at 65 Jekatarinski Canal. Mr. Rappoport was Faberge's leading silversmith and specialized in large silver objects, animal figures and silver pieces.

Each sculpture created by Mr. Rappoport 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. Rappoport's works have been exhibited in museums and private collections in the United States and abroad and he is recognized as a professional of the free fine arts.

The applicable subheading for original sculptures created by Julius Alexandrovitch Rappoport 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 which are functional or 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.


Gwenn Klein Kirschner

Previous Ruling Next Ruling

See also: