U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Sweden.
NY 810035 May 16, 1995 CLA-2-97:S:N:N8:233 810035 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Michael Jeansson Orrefors Kosta Boga 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 requestred a tariff classification ruling for sculptures by Bertil Vallien. Mr. Vallien is a Swedish artist living and working in Sweden. He was born in 1938 in Stockholm, Sweden. From 1957-61, he studied at the National College of Art, Craft and Design in Stockholm. From 1961 to 1963, he studied and worked on the Royal schlorship in the U.S.A. and Mexico. From 1967-84, Mr. Vallien was the Head of the Glassprogram College of Art, Craft and Design, Stockholm, Sweden. Since 1974, he was the guest lecturer and artist at the conferences of Colleges all over the world. Each sculpture that he 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, Mr. Vallien has exhibited in the United States, Australia, Japan, Canada, England, Holland and Sweden 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. 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 New York Seaport