Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: — Sculptures and statuary
Part of: 98 — Special classification provisions (US)
J81738 · 2003-03-18 — The tariff classification of sculptures from Mexico.
You indicate that three sculptures have been donated by Mr. Cora to El Sol Science & Arts Academy, a public charter school. This donation will allow the art pieces to become public art installed at the school campus. Mr. Cora was born in Acaponeta, Nayarit, Mexico in 1951 and has emerged as one of the most celebrated artists from Mexico. Cora lives and produces work in Acaponeta, Nayarit but also maintains a studio in the artist village of Santa Ana and travels back and forth from Nayarit and Santa Ana. Cora’s works have been exhibited in galleries around the world and Cora’s donation to El…
555529 · 1991-02-19 — Protest 2704-8-001150, contesting denial of item 851.10 and 851.20, TSUS, treatment for drawings, sculptures and a watercolor
The above-referenced protest concerns the applicability of the duty-free provisions of items 851.10 and 851.20, Tariff Schedules of the United States (TSUS) (now subheadings 9810.00.30 and 9810.00.40, Harmonized Tariff Schedule of the United States (HTSUS)), to certain imported drawings, sculptures, and a watercolor imported for examination and possible purchase by a museum. Specifically, protestant contests the assessment of the merchandise processing user fee against the imported articles. FACTS: Drawings, sculptures and a watercolor were imported by a museum "on loan for study and…
W555657 · 1990-05-14 — Applicability of subheading 9810.00.40, HTSUS, to a sculpture to be imported for examination and possible purchase by a museum
Paul Getty Trust, requesting a ruling on the applicability of subheading 9810.00.40, Harmonized Tariff Schedule of the United States (HTSUS), to an antique bronze sculpture to be imported by your client. FACTS: A bronze sculpture, valued at approximately $13 million, will shortly be imported by your client (a museum) "on loan for study and examination for possible purchase." The importer, a nonprofit institution established for educational purposes or for encouragement of the fine arts, wishes to enter the article under subheading 9810.00.40, HTSUS, which provides for the free entry of…
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