U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Sweden.
NY 810451 May 22, 1995 CLA-2-97:N:N8:233 810451 CATEGORY: Classification TARIFF NO.: 9703.00.09000 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 requested a tariff classification ruling for sculptures by Ms. Monica Backstrom. Ms. Backstrom is a Swedish artist living and working in Sweden. She was born in 1939 in Stockholm and from 1959-1964 she studied at the National College of Art, Craft and Design, Stockholm. She received the Axelsson & Johnson Scholarship Award, the Royal Scholarship Award, the Stockholm City Scholarship Award, the Swedish Society of Crafts and Designs Scholarship Award, the National Culture Scholarship Award and the National Working Grant Award. Ms. Backstrom has designed glass for Kosta Boda since 1965. Each original sculpture that Ms. Backstrom 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, she has exhibited in the United States, Denmark, England 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 matterial. The rate of duty will be free. Sculptures made in excess of 12 or that are functional 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