United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY D86193




December 31, 1998

CLA-2-97:RR:NC:SP:233 D86193

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484

RE: The tariff classification of glass sculptures from Canada.

Dear Ms. Campbell:

In your letter dated December 22, 1998, on behalf of Jensen Art Glass, you requested a tariff classification ruling for glass sculptures created by Tim Jensen and Cheryl Jensen.

Tim and Cheryl Jensen are glass sculptors living and working in Canada. Both Mr. and Mrs. Jensen were born and raised in the Edmonton area. Basically self-taught, they work out of their home studio creating and striking fused glass artwork, a form of glass work dating back to ancient Egypt. Through the use of modern techniques, fusing involves kiln heating several layers of glass together to create one solid element. Each sculpture that they create 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. and Mrs. Jensen have exhibited in public and private collections throughout Alberta, Canada and are recognized as a professional artists of the free fine arts.

The applicable subheading for sculptures created by Tim and Cheryl Jensen 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.

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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