CLA-2-97:RR:E:NC:SP:233
Ms. Avital M. Sheffer
Avital Sheffer Ceramic Art
P.O. Box 1125
Mullumbimby NSW
2482 Australia
RE: The tariff classification of sculptures from Australia.
Dear Ms. Sheffer:
In your letter dated February 22, 2007, you requested a tariff classification ruling for sculptures by you.
You are an Australian artist working in the medium of ceramics. You create unique sculptures that are between 20-35 inches tall and weigh 10-15 kg. When displayed in galleries the sculptures are positioned on individual pedestals. You have exhibited in the United States and Australia at various art galleries. Based on the submitted biography, you are recognized as a professional artist of the free fine arts.
The applicable subheading for sculptures by you will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary”. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division