CLA-2-97:OT:RR:NC:N5:33
Alan Didesch
BCHOAK, LLC / Halim Museum of Time & Glass
107 Green Bay Road
Wilmette, IL 60091
RE: The tariff classification of a clock from the United Kingdom.
Dear Mr. Didesch:
In your letter dated November 19, 2025, on behalf of BCH Oak, LLC DBA Halim Museum of Time & Glass,
you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature were
provided.
Sotheby’s item 2258, the “English Ormolu and Guilloche Clock” is a 17th century musical and automation
picture clock constructed of wood, metal, enamels, and lead glass. The clock dial depicts Roman numerals
against a white enamel background, an hour hand, minute hand, and a second hand. The face of the clock
case is decorated with geometric panels of royal blue enamel and metal foils of gold and green that depict
peacock feathers and golden fronds (leaves) interlaced with multi-colored garlands of flowers. The rear of
the clock case is decorated with decorative geometric panels. The clock has two automations. The clock’s
first automation is a revolving catherine-wheel. The clock’s second automation consists of two rows of
painted metal sailing ships moving in opposite directions between two glass rods simulating the sea and
rocks, a glass panel painted with trees and a bridge, and a series of spiral-twist glass rods that simulate
waterfalls. Steel mechanical components within the clock include a pinned barrel, seven bells, and fourteen
hammers that allow the clock to play two music tunes. The pendulum is signed Borrell’s Pendulum. The
clock backplate is signed Henry Borrell/London. The clock dimensions approximate 14.88” in width, 29.13”
in height and 12” in depth. Information provided states, “Borrell was one of a number of English
clockmakers towards the end of the 18th century whose work was strongly connected to the export market.
Frequently this was the lucrative Turkish market and many clocks and watches with ‘Turkish’ dials made by
Borrell are known…” and the clock is “…approximately 230 years old, was created in London, England and
is currently in Hong Kong.”
The ruling request seeks classification of the subject merchandise in subheading 9703.10.00, Harmonized
Tariff Schedule of the United States, (HTSUS).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 97, heading 9703 of the Harmonized Tariff Schedule (HTS), state “this heading covers
original sculptures and statuary, ancient or modern. They may be in any material (stone, reconstituted stone,
terracotta, wood, ivory, metal, wax, etc.), in the round, in relief or in intaglio (statues, busts, figurines,
groups, representations of animals, etc., including reliefs for architectural purposes).”
These works may be produced by various processes including the following: in one of these the artist carves
the work directly from hard materials; in another the artist models soft materials into figures; these are then
cast in bronze or in plaster, or are fired or otherwise hardened, or they may be reproduced by the artist in
marble or in other hard materials.
In the latter process, the artist usually proceeds on the following lines:
He begins by roughing out his idea as a model, also known as a maquette, (usually on a reduced scale) in clay
or other plastic material; with this as a basis, he then models a “clay form”. This “clay form” is seldom sold,
but is usually destroyed after it has served for moulding a very limited number of copies decided in advance
by the artist, or it is placed in a museum for study purposes. These reproductions include, firstly, the “plaster
model” produced directly from the “clay form”. This “plaster model” is used either as a model for the
execution of the work in stone or wood, or for preparing moulds for casting in metal or wax.
The same sculpture may therefore be reproduced as two or three “copies” in marble, wood, wax, bronze, etc.,
and a few in terracotta or in plaster. Not only the preliminary model, but also the “clay form”, the “plaster
model” and these “copies” constitute original works of the artist; the copies are in fact never quite identical as
the artist has intervened at each stage with additional modelling, corrections to casts, and for the patina
imparted to each article. Only rarely does the total number of replicas exceed twelve.
The heading therefore covers not only the original models made by the sculptor but also copies and
reproductions of those models made by the second process described above, whether these are made by the
sculptor himself or by another artist.
Chapter 97 Note 4 provides, “Heading 9703 does not apply to mass-produced reproductions or works of
conventional craftmanship of a commercial character, even if these articles are designed or created by
artists.”
A review of the facts identifies Henry Borrell as an English Master clockmaker/watchmaker and a horologist
skilled in the practice or theory watch manufacture, not sculpture or statuary. The information provided does
not convey Mr. Borrell as a professional artist of the Free Fine Arts. Additionally, the ruling submission
states the clock was used to encourage and expand trade relations with Chinese northern port cities to British
traders and to secure permission so that British ships could be repaired in China. In view of these facts, the
clock is not within the construct of the ENs to heading 9703 and is not within the construct of Chapter 97
Note 4. Classification in heading 9703 HTS is precluded.
The ENs to Chapter 97, heading 9706 of the HTS provides, “[T]his heading covers all antiques of an age
exceeding one hundred years, provided they are not included in headings 97.01 to 97.05. The interest of these
articles derives from their age and, as a general consequence, their resulting rarity.
Subject to these conditions, the heading includes:
(1) Antique furniture, frames and panelling.
(2) Products of the printing industry : incunabula and other books, music, maps, engravings (other
than those of heading 97.02).
(3) Vases and other ceramic articles.
(4) Textile articles : carpets, tapestries, embroidery, lace and other fabrics.
(5) Jewellery.
(6) Articles of goldsmiths’ or silversmiths’ wares (cups, candelabra, plate, etc.).
(7) Leaded or stained glass windows.
(8) Chandeliers and lamps.
(9) Ironmongers’ and locksmiths’ wares.
(10) Small ornaments for glass cabinets (boxes, sweetmeat boxes, snuff boxes, tobacco graters,
caskets, fans, etc.).
(11) Musical instruments.
(12) Clocks and watches.
(13) Glyptographers’ wares (cameos, carved stones) and sigillographers’ wares (seals, etc.).
Provided they retain their original character, the heading includes antique articles which have been repaired
or restored. For example, the heading includes : antique furniture incorporating parts of modern manufacture
(e.g., reinforcements and repairs); antique tapestries, leather or fabrics, mounted on modern wood.
Further, Chapter 97, Legal Note 5(a) provides: “Subject to notes 1 to 4, articles of this chapter are to be
classified in this chapter and not in any other chapter of the tariff schedule.”
Information and documentation submitted identify the following:
1. BCH Oak, LLC. will be the importer of record.
2. Cameel Halim, managing member of BCH Oak, LLC, will be placing the piece for permanent public
display in his Halim Museum of Time & Glass which is located upon the property owned by BCH
Oak, LLC. A declaration of Cameel Halim is signed and dated November 10, 2025.
3. The clock will be owned and insured by BCH Oak, LLC.
After U.S. importation, the “English Ormolu and Guilloche Clock” will undergo restoration and will be
placed in the Halim Museum of Time & Glass. In view of the facts provided, the “English Ormolu and
Guilloche Clock” is within the construct of Chapter 97 and heading 9706 item (12) and is not more
specifically provided for elsewhere in the tariff schedule.
Provenance of an antiquity, which includes goods of heading 9705 and 9706, HTSUS, pertains to the item’s
history since it was removed from its area of origin, or if not possible to go back to its original discovery,
then to its history of ownership. Authentication consists in determining when and where the object was made,
what it is, and that it is a genuine antiquity and not a forgery, a copy or an imitation. Quite often Certificates
of Authenticity are issued from expert sources, such as an archaeologist, curator of a museum, Government
authority or recognized antique dealer attesting to the history and timeframe of the piece, as well as its
authenticity.
Provenance documentation conveys (1) the clock was manufactured by Henry Borrell, an 18th century clock
maker located in London, England, (2) the piece is an original, (3) Mr. Borrell musical and automation clocks
were made especially for the Chinese and Ottoman export market, and (4) the clock’s Catherine wheel has
not been replaced or repaired.
The applicable subheading for the “English Ormolu and Guilloche Clock” will be 9706.90.0060, HTSUS,
which provides for “Antiques of an age exceeding 100 years: Other: Other.” The general rate of duty will
be free.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division