United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 810452




May 22, 1995

CLA-2-97:S:N:N8:233 810452

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Michael Jeansson
Orrefors Kosta Boda USA
140 Bradford Drive
Berlin, New Jersey 08009

RE: The tariff classification of sculptures from Sweden.

Dear Mr. Jeansson:

In your letter dated May 1, 1995, you requestred a tariff classification ruling for sculptures by Ms. Gunnel Sahlin.

Ms. Sahlin is a Swedish artist living and working in Sweden. She was born in Umed. From 1975-76, she studied at the Nyckelvik School, Stockholm and from 1980-84, at the National College of Art, Craft and Design, Stockholm. In 1987, she studied at The Pilchhuck Glass School Center, USA. Ms. Sahlin was selected to the position of Designer at Katja of Sweden Inc. She has designed glass for Kosta Boda since 1986. She received a Working Grant from the Eklund's Fondation for the Craft, Stockholm.

Each original sculpture that Ms. Sahlin creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, she has exhibited in Germany, Norway and Sweden and is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any maerial. The duty rate will be free. Sculptures made in excess of 12 or that are functional are dutiable according to their essential character.

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

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