CLA-2-97:OT:RR:NC:N4:433
Jayson Gispan
National Logistics Manager
Coppersmith Inc.
434 Rozzi Place
South San Francisco, CA 94080
RE: The tariff classification of ceramic works from England.
Dear Mr. Gispan:
In your letter dated March 3, 2010, on behalf of Hedge LLC, you requested a tariff classification ruling.
Ceramic No. 1: is a dark purple tall vase form created by Paul Philp. The item is 19 inches tall. Its listing price is $5,200.00.
Ceramic No. 4: is a white oval vessel with handles created by Paul Philp. The item measures seven inches in height, twelve inches in length, and five and one half inches in depth. Its listing price is $3,200.00.
Ceramic No. 5: is a white double-square opening vessel created by Paul Philp. The item measures eight and one half inches in height, ten inches in length, and six inches in depth. Its listing price is $4,200.00.
Ceramic No. 12: is a white three sided flattened-vessel shape created by Paul Philp. The item measures twenty-two inches in height, eighteen inches in length, and six inches in depth. Its listing price is $8,400.00.
Ceramic No. 32: is a tall pale terracotta rectangular form comprised of two parts with square piercing created by Paul Philp. The item measures thirty-two and one half inches in height, fifteen and one half inches in length, and four inches in depth. Its listing price is $6,200.00.
Paul Philp was born in 1941 in Wales, England. He studied ceramics at the Cardiff College of Art. In the seventies he was a visiting lecturer at the Central School of Art in London and Bath School of Art in Corsham. His ideas and philosophy behind the artistic works are accomplished by producing objects that look as if they were created in a natural process; appearing as if they were discovered, rather than made. The varied textures in his works are a result of the mixture of materials into his clay: almost 50% rough sand, to prevent distortion, and soft components, such as crushed fire brick, to inhibit cracking during the drying process before and during firing. Color and glazes are used with restraint, and deeply colored surfaces are achieved by use of metal and metal oxides. He has been exhibiting and selling his art works over the years in the Richard Philp gallery and in private galleries abroad, as well as, exhibiting in public collections at the Musée National de Ceramique, France, and Musée des Beaux-Arts du Canada – National Gallery of Canada. Numerous press releases have been issued over the years on Paul Philp’s ceramic works. Accordingly Paul Philp’s is recognized as a professional artist of the free fine arts.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Heading 9703, HTSUS, provides for the free entry of original sculptures and statuary, in any material. Legal Note 3 to Chapter 97, HTSUS, provides: “Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.” Additionally carried over from the previous tariff schedule 765.15, TSUS, articles of utility or for industrial use are excluded from being classified within the free fine arts – see Headquarters Ruling: HQ 963158, dated January 14, 2000.
Upon examination of the five ceramic works, Ceramic No. 32, tall pale terracotta rectangular form comprised of two parts with square piercing, is a work of the free fine arts. Examination of the other four ceramic works, Ceramic No. 1, dark purple tall vase; Ceramic No. 4, white oval vessel with handles; Ceramic No. 5,white double-square opening vessel; and Ceramic No. 12, white three sided flattened-vessel shape, requires that in order not to be classified as works of potters, the pottery must exhibit rare and special genius attributed to the works of a single artist – see Headquarters Ruling: HQ 086100 dated April 3, 1990. Review of these four ceramic works indicates that the utilitarian value of these pieces is lost in the realized sentiment of the artist and his created ceramic works belonging to the free fine arts.
The applicable subheading for the “ceramic works” 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.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division