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NY 810626




May 23, 1995

CLA-2-97:S:N:N8:233 810626

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 requested a tariff classification ruling for sculptures by Ms. Jan Johansson.

Ms. Johansson is a Swedish artist living and working in Sweden. She was born in 1942 and from 1963-69 studied at the Stockholm College of Art, Crafts and Design, Higher College of Applied Art. Each original sculpture that Ms. Johansson 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, Ms. Johansson has exhibited at the Corning Museum in the United States, as well as Germany, Africa and Sweden and is a recognized professional artist of the free fine arts.

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 material. The rate of duty will be free. Sculpture that are functional or made in excess of 12 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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