CLA-2-98:OT:RR:NC:N5:433
Louise Leong
UCSC IAS
100 Panetta Ave
Santa Cruz, CA 95060-6371
RE: The tariff classification of a calabash exhibit from Senegal
Dear Ms. Leong:
In your letter dated August 28, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature, a description, and a creation synopsis is provided for review.
Gina Athena Ulysse holds a B.A. in Anthropology and English from Upsala College and a Ph.D. in
Anthropology from the University of Michigan. Ms. Ulysse is a professor of Humanities at the University of
California, Santa Cruz and the founding Director of the Rasanbla Lab. The exhibit piece entitled “For Those
Among Us Who Inherited Sacrifice, Rasanblaj,” is created from calabash (Crescentia cujete (dried gourds)),
cowrie shells, natural pigments, ledgers and debris that have been painted and sealed. The piece will be on
public display at the University of California Santa Cruz Institute of Arts and Sciences from April through
August 2026, as part of an exhibition of featured faculty artwork. After installation the piece will
approximate 276” in height and 180” in width.
The ruling request seeks classification of the subject merchandise in subheading 9703.90.0000, Harmonized
Tariff Schedule of the United States, (HTSUS), which provides for “Original sculpture and statuary, in any
material: Other.” We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 97, heading 9703 of the HTSUS, state “this heading covers original sculptures and
statuary, ancient or modern. They may be in any material (stone, reconstituted stone, terracotta, wood, ivory,
metal, wax, etc.), in the round, in relief or in intaglio (statues, busts, figurines, groups, representations of
animals, etc., including reliefs for architectural purposes).”
These works may be produced by various processes including the following: in one of these the artist carves
the work directly from hard materials; in another the artist models soft materials into figures; these are then
cast in bronze or in plaster, or are fired or otherwise hardened, or they may be reproduced by the artist in
marble or in other hard materials.
In the latter process, the artist usually proceeds on the following lines:
He begins by roughing out his idea as a model, also known as a maquette, (usually on a reduced scale) in clay
or other plastic material; with this as a basis, he then models a “clay form”. This “clay form” is seldom sold,
but is usually destroyed after it has served for moulding a very limited number of copies decided in advance
by the artist, or it is placed in a museum for study purposes. These reproductions include, firstly, the “plaster
model” produced directly from the “clay form”. This “plaster model” is used either as a model for the
execution of the work in stone or wood, or for preparing moulds for casting in metal or wax.
The same sculpture may therefore be reproduced as two or three “copies” in marble, wood, wax, bronze, etc.,
and a few in terracotta or in plaster. Not only the preliminary model, but also the “clay form”, the “plaster
model” and these “copies” constitute original works of the artist; the copies are in fact never quite identical as
the artist has intervened at each stage with additional modelling, corrections to casts, and for the patina
imparted to each article. Only rarely does the total number of replicas exceed twelve.
The heading therefore covers not only the original models made by the sculptor but also copies and
reproductions of those models made by the second process described above, whether these are made by the
sculptor himself or by another artist.
Chapter 97 Note 4 provides, “Heading 9703 does not apply to mass-produced reproductions or works of
conventional craftmanship of a commercial character, even if these articles are designed or created by
artists.”
Chapter 97 Note 5(a) provides, “Subject to notes 1 to 4, articles of this chapter are to be classified in this
chapter and not in any other chapter of the tariff schedule.”
The exhibit piece is not within the construct of the ENs to Chapter 97 Heading 9703, Chapter 97 Note 4, and
Chapter 97 Note 5(a). As noted, Gina Athena Ulysse is a professor of Humanities with degrees in
Anthropology and English. Information provided states, “[T]he artwork was created by the hand of the artist
and other collaborators; students, tailors, and a group of women.” Further, the submitted literature states,
“Ulysse hired Bay Area artist Evan Bissell as a senior consultant of practice to manage the project. During
Ulysse’s initial site visit in February, an assistant in Dakar oversaw the making of over one thousand strings
with 110 kilos of cowries by artisans and a collective.” In view of these facts, establishment as a professional
artist limited to the field of the Free Fine Arts has not been conveyed. Execution and craftsmanship of the
exhibit piece as a whole is attributed to the skills and efforts of artisans, students, tailors, and a group of
women, not an artist in the field of the Free Fine Arts. The exhibit piece is more specifically provided for
elsewhere in the tariff schedule.
Special Classification Provisions:
All goods imported into the Customs territory of the United States are subject to duty or exempt therefrom as
provided for by the HTSUS; see General Note 1, HTSUS.
Chapter 98, Subchapter XII provides for “Articles Admitted Free of Duty Under Bond for Permanent
Exhibition.”
Subheading 9812.00.20, HTSUS, provides for an exemption from duty for articles imported by an institution
or society, or State or municipal corporation, for the encouragement of the arts.
Title 19, Code of Federal Regulations (CFR), Section 10.49 sets forth the “Entry Requirements” of articles
for exhibition. Included in the requirements is the filing of “a declaration by a qualified officer of the
institution in sufficient detail to demonstrate entitlement to entry as claimed, and a bond on Customs Form
301.”
An examination of the University of California, UC Santa Cruz Institute of the Arts and Sciences materials
prepared by Rachael Nelson, Ph.D., Director and Chief Curator conveys the exhibit piece will be imported
and exhibited on the property of the university from April 10 through August 16, 2026. In this regard, clause
one of subheading 9812.00.20 is satisfied.
Subchapter XII, “Articles Admitted Free of Duty Under Bond for Permanent Exhibition,” U.S. Note 2 states:
“Prior to the release of articles under heading 9812.00.20 and 9812.00.40, bond shall be given for the
payment of lawful duties which may accrue should any of the articles be sold, transferred or used contrary to
the provisions of this subchapter within 5 years after the date of entry hereunder, and such articles shall be
subject at any time within such 5-year period to examination and inspection by customs officers. Surety on
such bonds may be waived in the discretion of the Secretary of the Treasury.” In this regard, per 19 CFR
Section 10.49, clause two of subheading 9812.00.20 will be satisfied when a bond waiver request is made in
writing to the appropriate Center Director, with whom the entry is filed.
The applicable subheading for the subject merchandise will be 9812.00.2000, HTSUS, which provides for
“Articles imported for exhibition by any institution or society established for the encouragement of
agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation.”
The general rate of duty will be free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Senegal will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9812.00.2000, HTSUS, listed above.
The additional duties imposed by 9903.01.25 shall not apply to goods for which entry is properly claimed
under subheading 9812.00.2000 of the tariff schedule pursuant to applicable regulations of U.S. Customs and
Border Protection (CBP), and whenever CBP agrees that entry under such a provision is appropriate. (See
Cargo Systems Messaging Service (CSMS) 65829726 effective August 7, 2025).
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division