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NY J80078




January 24, 2003

CLA-2-97:RR:NC:SP:233 J80078

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Gail Heinze-Milne
Glass with Class
RR #3, Aylesford,
Nova Scotia, Canada
B0P 1C0

RE: The tariff classification of mosaic mirrors from Canada.

Dear Ms. Heinze-Milne:

In your letter dated January 8, 2003, you requested a tariff classification ruling for mosaic mirrors created by you.

You are a glass sculptor living and working in Nova Scotia, Canada. In addition to glass works of art, you create one of a kind mosaic mirrors from stained glass. Each mirror is unique and could never be repeated. The mirrors include fused elements, silvered art glass, and hand painted glass, which is glued and grouted onto fiberboard. The come in a variety of shapes and sizes. Each is titled, signed, and dated. The glass is made in the United States. The wood product and grout is made in Canada. Based on the submitted literature, your works have been exhibited in collections in Nova Scotia and the UK and you are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by you 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.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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