CLA-2-97:OT:RR:NC:N4:433
John Greer
P.O. Box 10
LaHave, Nova Scotia
B0R 1C0, Canada
RE: The tariff classification of sculptures from Canada.
Dear Mr. Greer:
In your letter dated August 16, 2010, you requested a tariff classification ruling for sculptures of the free fine arts.
Background information on John Greer indicates that he has studied in the area of fine arts from 1962 – 1967 in Halifax, Montreal and Vancouver, Canada. He taught sculpture at NSCAD University in Halifax for 26 years. He is based in LaHave, Nova Scotia; Dallas, Texas; and Pietrasanta, Italy. His resume of exhibited sculpture is extensive in Canada, while also exhibiting in the United States, Iceland, Korea and Italy. Some of his more current recognizable works include: Humble Ending 2009, Italy; Senseful 2003, USA; Gathering 2001, Korea; and Reflections 2001, Canada. He has been the recipient over four decades of numerous awards in the free fine arts, including as of late the Governor General’s Award, 2009. Based on Greer’s works, exhibitions, recognition and numerous awards, we find that he is recognized as a professional artist (sculptor) of the free fine arts.
Heading 9703 covers not only original sculpture made by the sculptor, but also the first 12 castings, replicas or reproductions made from a sculptor's original work or model, by the sculptor himself or by another artist, with or without a change in scale and whether or not the sculptor is alive at the time the castings, replicas or reproductions are completed. However, 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. See the Legal Notes and Additional U.S. Notes to Chapter 97 of the Harmonized Tariff Schedule of the United States (HTSUS), and the Explanatory Notes (ENs) to the HTSUS regarding items classifiable within heading 9703.
The applicable subheading for sculptures by John Greer, complying with the provisions of heading 9703, will be 9703.00.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate 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