CLA-2 CO:R:C:F 088715 SLR
Mr. Ted Adameck
Adameck's Oriental Art
47-659 Kamehameha Highway
Kaneche, Hawaii 96744
RE: Netsuke; Original Sculpture
Dear Mr. Adameck:
This is in response to your letter of February 18, 1991,
written on behalf the Chinese sculptor Masayume, concerning the
classification of various netsuke under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
A netsuke is a carved or decorated object of wood, ivory, or
other material used in old Japan to attach to the girdle or sash
during daily use. Although made hundreds of years ago as
functional objects of ordinary wearing apparel, today they are
considered a form of art and sought by collectors.
The netsukes at issue are the creations of Chinese sculptor
Kai Ming Suen (art name Mayasume). Photographs of his works were
forwarded for our examination.
ISSUE:
Whether the netsukes are classifiable as original sculptures
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9703, HTSUSA, provides for original sculptures and
statuary, in any material. Chapter 97, Legal Note 3, indicates
that heading 9703 does not apply to mass-produced reproductions
or works of conventional craftsmanship of a commercial character.
-2-
The netsukes at issue are neither mass-produced
reproductions nor works of conventional craftsmanship of a
commercial character. Rather, they are one-of-a-kind creations
hand carved by a recognized artist for display in museums and art
academies or private collections. Accordingly, the netsukes are
classifiable as original sculptures in heading 9703, HTSUSA.
The Customs Regulations set forth specific requirements
which apply to the entry of works of art classifiable in
heading 9703, HTSUSA. First, the invoices covering these
articles must show whether they are originals, replicas,
reproductions, or copies, and also the name of the artist who
produced them, unless upon examination the appraiser is satisfied
that such statement is not necessary to properly determine the
nature of the article. 19 CFR 10.48(a). In addition, a
declaration by the artist who produced the article must be
presented to indicate whether it is original, or, in the case of
sculpture, the original work or model or one of the first ten
castings, replicas, or reproductions made from the original work
or model must be shown. 19 CFR 10.48(b)(1).
HOLDING:
The netsukes are classifiable in subheading 9703.00.0000,
HTSUSA, which provides for original sculptures and statuary, in
any material. Items classifiable under this provision enter the
U.S. duty free.
Effective June 9, 1989, the U.S. Fish and Wildlife Service
banned the importation of all African Elephant Ivory and products
made from such ivory. This ban applies to works of art. Please
contact your local U.S. Fish and Wildlife Service office for
details.
Sincerely,
John Durant, Director
Commercial Rulings Division