CLA-2-98:OT:RR:NC:N4:433
Jenny Flanigan
Winters Law Group
432 S. Broadway, Suite B
Lexington, KY 40508
RE: The tariff classification of three sculptures from China.
Dear Ms. Flanigan:
In your letter dated May 17, 2019, you requested a tariff classification ruling on behalf of your client, a private sponsor, regarding a donation to the City of Ashland, Kentucky. Illustrative literature, item descriptions, and commercial documentation were provided for review.
Sculpture, the “Genesis” is a bronze figure measuring approximately 550 cm in height, 480 cm in length and approximately 1.5 tons in weight. The Genesis depicts individually colored (blue, red, yellow, green, purple) parallel and perpendicular tubes in the foreground with curved tubes in the background.
Sculpture, the “Venus” is a bronze figure measuring approximately 550 cm in height, 160 cm in length, 250 cm in width, and approximately 2 tons in weight. The Venus depicts a female figure in draped clothing, stepping forward, with her right arm extended in which a branch of leaves is on the surface of the palm and a branch of vines is below the palm.
Sculpture, the “Vulcano” is a bronze figure measuring approximately 550 cm in height, 390 cm in length, and approximately 2.5 tons in weight. The Vulcano depicts a male figure in draped clothing, leaning forward in a striking down motion, with arms extended over the head holding a single tool meeting the description of an extended pole with a hammer tip.
The Winters Law Group asserts that artist Gines Serran-Pagan designed and created the Genesis, Vulcan, and Venus sculptures. Further, on March 28, 2019, on behalf of the City of Ashland, Kentucky Board of Commissioners, Mayor Stephen E. Gilmore, and City Clerk Susan W. Maddix, at the request of City Manager Michael S. Graese adopted, authorized, and approved Resolution No. 7, agenda item 8 that states:
“City Manager recommends authorizing the acceptance of the donation of three bronze sculptures, Genesis, Vulcan, and Venus. The sculptures intend to convey the tradition of Ashland as a city with rich history linked to Metallurgy. The purpose is to contribute to Ashland’s heritage and to promote its metal industry worldwide.”
The Winters Law Group is seeking classification of the Genesis, Vulcan, and Venus in subheading 9812.00.2000, Harmonized Tariff Schedule of the United States, (HTSUS) as articles imported by a State or municipal corporation for the encouragement of the arts.
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. Subheading 9812.00.40, HTSUS, provides for an exemption from duty for articles imported by an institution or society, or State or municipal corporation, for the purpose of erecting a public monument.
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 Resolution 7, item 8 provides intent that the Genesis, Venus, and Vulcano will be public art installations, to be erected on land in the City of Ashland, Kentucky. Furthermore, on behalf of the City of Ashland Board of Commissioners, as the qualified officer and signatory, Mayor Stephen E. Gilmore identifies the artist, sculptures, and intent of the city to assemble and display each sculpture permanently on property owned by the city for the purpose of encouraging artistic expression. Collectively, both clauses of subheading 9812.00.20 are 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.” Per 19 CFR Section 10.49, a bond waiver request is to be 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 rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division