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 D81768 - NY D81821 > NY D81809

Previous Ruling Next Ruling
NY D81809

September 4, 1998

CLA-2-97:RR:NC:SP:233 D81809


TARIFF NO.: 9703.00.0000

Mr. Frank Fischetti
Overton & Co. Air Services, Inc.
700 Rockaway Turnpike, Suite 201
Lawrence, NY 11559

RE: The tariff classification of sculptures from South Africa.

Dear Mr. Fischetti:

In your letter dated August 18, 1998, you requested a tariff classification ruling for sculptures created by Hylton Nel.

Mr. Nel is a sculptor who was born in N'Kana, now Zambia, in 1941. Schooled in Kimberley, he started to work with clay there and attended art schools in Grahamstown and later in Antwerp, Belgium, where he earned a degree in Ceramics. While living in the UK, he was a member of the Crafts Centre of Great Britain. After returning to South Africa, he taught ceramics at art schools in Port Elizabeth, Cape Town and Stellenbosch. In 1991, he moved to the small town of Bethulie in the heart of South Africa. Each sculpture that he creates is 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 resume, Mr. Nel has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Hylton Nel 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 that 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: