United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 866493 - NY 867880 > NY 866647

Previous Ruling Next Ruling
NY 866647




SEPTEMBER 09, 1991

CLA-2-97:S:N:N1:233 866647

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Claudia Lake
The Glasshouse
65 Long Acre
London, WC2E 9JH, England

RE: The tariff classification of glass sculptures from the United Kingdom.

Dear Ms. Lake:

Your letter dated September 3, 1991, requested information concerning the dutiable status of glass sculptures by Christopher Williams from the United Kingdom.

Based on the submitted resume Mr. Williams has exhibited in the United Kingdom, Germany, Belgium, France, Sweden, Switzerland, the United States, Holland, Japan and Austria, and is recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United Stated (HTSUS), which provides for original sculpture and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: