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 > 2002 NY Rulings > NY I81272 - NY I81336 > NY I81293

Previous Ruling Next Ruling
NY I81293

May 3, 2002

CLA-2-97:RR:NC:SP:233 I81293


TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, IL 60007

RE: The tariff classification of sculptures from Australia.

Dear Mr. Quaglia:

In your letter dated April 26, 2002, you requested a tariff classification ruling for sculptures created by Hilarie Mais.

Hilarie Mais was born in Leeds, Yorkshire, England in 1952. She attended Bradford School of Art from 1970 to 1971, Winchester School of Art from 1971 to 1974, and Slade School of Fine Art, London from 1975 to 1977. Ms. Mais currently lives and works in Sydney, Australia. Based on the submitted biography, Ms. Mais’ works have been exhibited in private as well as public collections throughout the world and she is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Hilarie Mais 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 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 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: