CLA-2-97:OT:RR:NC:SP:233
Mr. Jack Lewin
Jack Lewin Associates, Inc.
1875 N.W. 124th Avenue
Coral Springs, FL 33071-7890
RE: The tariff classification of sculptures from China.
Dear Mr. Lewin:
In your letter dated May 9, 2008, you requested a tariff classification ruling for sculptures by Ai Weiwei.
Ai Weiwei was born in Beijing, China in 1957. He creates unique sculptures. He has exhibited throughout the world with his last show at the Mary Boone Gallery in New York City. Based on his numerous exhibitions, Ai Weiwei is recognized as a professional artist of the free fine arts.
The applicable subheading for sculptures by Ai Weiwei will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material”. The rate of duty will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to their component material.
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