us-cbp-cross-rulings-ny-816445•NY 816445: The tariff classification of sculptures from Spain.
NY 816445: The tariff classification of sculptures from Spain.
us-cbp-cross-rulings-ny-816445NY 816445: The tariff classification of sculptures from Spain.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
NY 816445
November 21, 1995
CLA-2-94:R:N2:233 816445
CATEGORY: Classification
TARIFF NO.: 9703.00.0000
Mr. Fritz Dietl
Techno Export, Inc.
Licensed Customhouse Broker
182-30 150th Road, Room 207
Jamaica, N,Y. 11413
RE: The tariff classification of sculptures from Spain.
Dear Mr. Dietl:
In your letter post dated Novembwer 3, 1995, you requested a tariff classification ruling for sculptures by Mr. Juan Munoz.
Mr. Munoz is a sculptor living and working in Spain. Each bronze sculpture that Mr. Munoz creates is either unique, one-of-a-kind or in a limited edition and not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Munoz has exhibited in the United States, Australia, Canada, Ireland, Germany, England, France, Switzerland, Greece, Belgium and Spain and is recognized as a professional artist of the free fine arts.
Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff of the United States Annotated, HTSUSA, 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 Section 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,
Roger J. Silvestri
Director
National Commodity
Specialist Division
Wondering how this text applies to your situation?
Free consultation, no commitment
Describe your situation. Our team will contact you by email about your consultation.
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.