CLA-2-97:OT:RR:NC:N4:433
Susanne L. Fraser
P.O. Box 279
Alstonville, New South Wales 2477
Australia
RE: The tariff classification of sculptures from Australia.
Dear Ms. Fraser:
In your undated letter received by us on September 17, 2010, you requested a tariff classification ruling for sculptures of the free fine arts.
Susanne Fraser was born and currently resides in New South Wales, Australia. She received a Diploma of Ceramics – TAFE North Rivers, Lismore in 2003 and a Bachelor Visual Arts – Southern Cross University Lismore in 2008. She has completed two artist residencies in China, of which the first took place in 2005 and dealt with ceramic art and the second took place in 2009 and dealt with pottery. Photographs indicate that her clay sculptures deal chiefly with Chinese-inspired reflections of horses. An article written by Louise Fulton, called the Guardians of Empress Wu, describes Ms. Fraser’s subject matter and manner as a syncretic practice where ceramics, screen-printing and sculpture collide into free-flowing expression. Ms. Fraser has participated in numerous ceramic art exhibitions in Australia, with some additional exposure in China and Korea. Based on Susanne Fraser’s bio, she has exhibited her ceramic works in both private and public showings, and is recognized as a professional artist 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. 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.
Sculptures that are made in excess of 12, and sculptures which are functional (having utilitarian value) over that of the artistic expression of the artist, are dutiable according to their constituent part. Further, 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.
The applicable subheading for sculptures by Susanne Fraser, limited to the first 12 in an edition and not being chiefly for utilitarian purposes, 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