The tariff classification of sculptures from Sweden.

NY 810036 May 16, 1995 CLA-2-97:S:N:N8:233 810036 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Michael Jeansson Orrefors Kosta Boda 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 Kjell Engman. Mr. Engman, a Swedish sculptor, was born in 1946 in Stockholm. In 1972-73 he studied at the KV Art School, Gothenburg, Sweden. In 1973-78 he studied at the National College of Arts, Crafts and Design, Stockholm, and in 1981 he studied at the Pilchuck Glass School, U.S.A. He has designed glass for Kosta Boda since 1978. Each original sculpture that Mr. Engman 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. Engman has exhibited in the United States, Australia, Finland, Norway, Denmark, Iceland, Italy, France, Germany 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 Anotated, 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