Tariff classification of component panels as finished sculptures under heading 9703 required where panels bear relief and are for assembly.

Imported bronze cladding panels were held to possess the essential character of the finished statue because they were computer-modelled, moulded, cast, relief-bearing, serially numbered and usable only as predetermined assembly parts; applying the General Rules for Interpretation, in particular Rule 2(a), and HSN explanatory notes, such components must be classified with the assembled article rather than as flat copper sheets or separate statuettes, and are therefore classifiable under the sculpture heading 9703 as original metal statuary.

---

---

Issues: Whether the imported Bronze Cladding Panels (BCP) are classifiable under tariff entry 74093900 (copper plates, sheets and strip), 97039010 (original sculpture and statuary, of metal) or 83062110 (statuettes) of the Customs Tariff Act, 1975.

Analysis: The Authority applied Rule 1 and Rule 2(a) of the General Rules for the Interpretation of the Import Tariff and examined Section/Chapter notes and HSN explanatory notes for headings 7409, 8306 and 9703. The recorded facts and images show the imported items were computer-aided modelled, moulded, cast, cut into serially numbered pieces and intended to be assembled as pre-determined parts of the Statue of Oneness. Such parts are not mere flat sheets as contemplated by Note 9(d) to Section XV when they "assume the character of articles or products of other headings." The panels were found to have no other utility than assembly into the statue, bear relief and predetermined numbering for specific placement, and thus possess the essential character of the finished sculpture. On these findings Rule 2(a) is applicable and the articles must be classified in the same heading as the assembled article, namely heading 9703.

Conclusion: The subject Bronze Cladding Panels (BCP) are classifiable under tariff entry 97039010 (original sculpture and statuary, of metal).

---