CLA-2-97:OT:RR:NC:N5:433
Rachel Bungey
6 Fernhill Gardens, Kingston Upon Thames
London KT25DL
United Kingdom
RE: The tariff classification of a marble sculpture from Italy.
Dear Ms. Bungey:
In your letter dated November 25, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature, a description, and an artist profile were submitted.
Rachel Bungey’s creation, the “Loops,” is a 100% white Carrara marble modern sculpture. Ms. Bungey
holds a Master of Arts in Sculpture from the Royal College of Art and works across sculpture, drawing, and
painting. Ms. Bungey has exhibited her works at the APT Gallery, Alice Black, Bomb Factory, Studio West,
Royal College of Art, Beijing Fashion Week, Coningsby Gallery and SET Studios. Information provided
states, “Drawing on the form of a Möbius strip, Loops explores continuity, motion, and transformation. The
marble form appears to defy its own weight, suggesting a moment of suspended motion - matter folding back
on itself. Through this interplay of geometry, gravity, and material resistance, the work engages themes of
perception and the physical laws that govern space.” The sculpture dimensions are approximately 45cm x
30cm x 45cm and the artist signature is inscribed on the marble base. Additional information provided states,
(1) “[T]he work possesses originality in concept, design, and execution: it was conceived exclusively by the
artist, produced as a unique object and created through a combination of digital precision and manual
craftsmanship that reflects her aesthetic imagination…” (2) the artist estimates 80 hours of work was
employed during the modeling in wire by hand, waxing, 3D modelling, computer numerical code (CNC)
cutting, hand sanding, and reshaping of the piece as needed, (3) the piece is one-of-one, and (4) “[S]he is an
early-career professional artist recognized in the field of the Free Fine Arts.”
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, “[T]his 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 craftsmanship of a commercial character, even if these articles are designed or created by
artists.”
Chapter 97 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.”
Chapter 97 Additional U.S. Note 1 provides, “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.”
The “Loops” form is within the construct of the ENs to Chapter 97 Heading 9703 for original sculptures and
statuary, Chapter 97 Note 4, Chapter 97 Note 5(a), and Chapter 97 Additional U.S. Note 1. Rachel Bungey is
an established professional artist of the Free Fine Arts. The “Loops” form conveys the artist exercised her
own aesthetic imagination and conception in creating the piece which she then reproduced using hard
materials specifically, marble. Information provided conveys “…all the initial conceptualization – my
drawings, wax models and 3D modelling were all done in the United Kingdom (UK)” and the piece was
reproduced in Italy using a CNC machine. The “Loops” form conveys originality of conception, execution
and design; the artist intervened at each stage of creation until the final piece bearing her signature was
complete. The “Loops” reproduction is of the sculptor’s original work now in marble and is one of one. In
view of these facts, the “Loops” is not more specifically provided for elsewhere in the tariff schedule.
Furthermore, the Customs Regulations set forth specific requirements which apply to the entry of works of
art classifiable in heading 9703, HTS. First, the invoices covering these articles must show whether they are
originals, replicas, reproductions, or copies, and also the name of the artist who produced them, unless upon
examination the CBP official is satisfied that such statement is not necessary to properly determine the nature
of the article. 19 CFR 10.48(a). In addition, a declaration by the artist who produced the article must be
presented to indicate whether it is original, or, in the case of sculpture, the original work or model or one of
the first ten castings, replicas, or reproductions made from the original work or model must be shown. 19
CFR 10.48(b)(1).
Rachel Bungey declares, “I am the creator of the artwork Loops, covered by the accompanying invoice, and
that this marble sculpture is an original work made under my artistic direction. It is a unique piece, hand
finished by me with assistance from studio technicians, and is not part of any edition or reproduction series.”
Given the binding ruling submitted by Rachael Bungey, the declaration may be waived.
The applicable subheading for the subject piece will be 9703.90.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Original sculptures and statuary, in any material: Other.” The
general rate of duty will be free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. Your product falls within an excepted subheading. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.31, in addition to subheading
9703.90.0000, HTSUS, listed above.
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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division