Base
8106061995-05-23New 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 810606 May 23, 1995 CLA-2-97:S:N:N8:233 810606 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. Ulrica Hydman-Vallien. Ms. Hydman-Vallien is a Swedish artist living and working in Sweden. She was born in 1938 in Stockholm. From 1958-61, she studied at the National College of Art, Craft and Design, Stockholm. In 1972, she received the National Museum Scholarship, "Young Artists" Award. In 1983, Ms. Hydman-Vallien received first prize for the "Swedish Design" National Museum Award. 1983, 1985 and 1987, she won the Honour "Excellent Swedish Design" Award. From 1981-88, she was a teacher at The Pitchuck Glass School Center, USA. Ms. Hydman-Vallien has designed glass at Kosta Boda since 1972. Each sculpture that Ms. Hydman-Vallien 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. Hydman-Vallien has exhibited in the United States, Russia, Japan, Germany, Switzerland 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, Harmonmized 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