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NY D83154




October 7, 1998

CLA-2-97:RR:NC:SP:233 D83154

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Rebecca Yeager
Emerging Markets Resource Development LLC 10 New King Street
Suite 106
White Plains, NY 10604

RE: The tariff classification of stained glass panels from China.

Dear Ms. Yeager:

In your letter dated October 2, 1998, you requested a tariff classification ruling for stained glass panels designed by Malcom Morley, to be produced in and imported from China.

Mr. Morley is a British artist who was born in London, Great Britain. He graduated from the Royal College of Art and gave his first one-man exhibition at Kornblee Gallery in New York in 1957. From 1965 to 1966 he was an associate professor at Ohio State University, Columbus, from 1967 to 1969 he was an instructor at School of Visual Arts, New York, and from 1972 to 1974 he was associate professor at State University of New York, Stony Brook. Mr. Morley is designing two stained glass panels which are to be produced in China. The panels will be imported for sale for individual private collections and/or exhibitions. The glass panels are not for use as windows. The dimensions of the image size for both panels is 34-1/2 inches by 45-3/4 inches. A special zinc caning will be used. Each glass panel that Mr. Morley designs 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, Mr. Morley has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

The applicable subheading for glass panels designed by Malcom Morley will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 designs/artwork for the panels performed by Mr. Morley, who is domiciled in the United States, are not considered assists. Therefore, the value of the designs/artwork does not need to be included in the transaction value.

This ruling is being issued under the provisions of Part 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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