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NY 817215




January 3, 1996

CA-2-95:RR:NC:T:343 817215

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1000; 9703.00.0000

Ms. Andrea Molnar
Molnar Glass
18960 80th Avenue
Surrey, B.C. V4N 3G5
Canada

RE: The tariff classification of glass Christmas tree ornaments and original "objects" from Germany.

Dear Ms. Molnar:

In your letter dated November 15, 1995 you requested a tariff classification ruling.

You have submitted samples of three items. Item # 1 is a Christmas dove ornament. It is a small, part clear and part colored, glass piece in the shape of a bird. There is a glass loop on the back of the bird for hanging on the Christmas tree.

Item #2 is a Christmas bauble ornament. It is a part clear and part colored glass ball with a glass loop at the top for attachment to the Christmas tree.

Item #3 is one of a number of assorted objects. You state that these "objekte" or objects are one of a kind individually made pieces that have no specific function. They are marketed as art pieces and are collectable throughout Europe.

All three of these items are made by Pavel Molnar. You have provided us with a brochure outlining Mr. Molnar's career as a glass artist and showing that he is recognized as an "established artist".

Each original sculpture that Mr. Molnar 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 brochure, Mr. Molnar has exhibited in the Germany, 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 material. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

The applicable subheading for the Christmas tree ornaments will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments of glass. This subheading number is free of duty.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Theodore Rauch at 212-466-5892.

Sincerely,


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