U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Sweden.
NY 810056 May 16, 1995 CLA-2-97:S:N:N8:233 810056 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 Ms. Anne Nilsson. Ms. Nilsson. a Swedish sculptor, was born in 1953. In 1971- 72, she studied painting, drawing, ceramics and design at the Dickinson College, Pennsylvania, USA. In 1972-73, she studied at the Nyckelvik School, Lidingo, Stockholm. In 1973-78, she attended a course in Ceramics and Glass at the National College of Art and Design, Stockholm. In 1976, she attended a course in Glass at the California College of Arts and Crafts. In 1978-79, she did an extension of her own work at the National College of Art and Design, Stockholm. In 1985 and 1986, Ms. Nilsson received the "Outstanding Swedish Design" award. Each original sculpture that Ms. Nilsson 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, Ms. Nilsson has exhibited in 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 sculptuires 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