Base
8100541995-05-16New YorkClassification

The tariff classification of sculptures from Sweden.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of sculptures from Sweden.

Ruling Text

NY 810054 May 16, 1995 CLA-2-97:S:N:N8:233 810054 CATEGORY: Classification TARIFF NO.: 9703.00.0000 RE: The tariff classification of sculptures from Sweden. Mr. Michael Jeansson Orrefors Kosta Boda USA 140 Bradford Drive Berlin, New Jersey 08009 Dear Mr. Jeansson: In your letter dated May 1, 1995, you requestred a tariff classification ruling for sculptures by Gunnar Cyren. Mr. Cyren, a Swedish sculptor, was born in 1931. In 1951, he studied at the National College of Art and Design (Higher College of Applied Art), and received the Stockholm Journeyman's Certificate as a goldsmith. In 1956, he studied at the National College of Art and Design (Higher College of Applied Art), Stockholm. In 1956, he received the Journeyman's Certificate as a silversmith. Mr. Cyren also studied under Professor Elizabeth Treskow at the Kolner Werkschule, Cologne. Each original sculpture that Mr. Cyren 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. Cyren has exhibited in the U.S.A., Australia, England, Germany and Sweden and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Gunnar Cyren will be 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The duty rate 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