U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Sweden.
NY 810607 May 23, 1995 CLA-2-97:S:N:N8:233 810607 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. Anna Ehrner. Ms. Ehrner is a Swedish artist living and working in Sweden. She was born in 1948 in Stockholm. From 1969-73, she studied at the National College of Art, Craft and Design, Stockholm and in 1979 studied at The Pilchuck Glass School Center, USA. In 1979 Ms. Ehrner received the National Culture Scholarship Award. In 1983, she was awarded first prize in "Swedish Glass Design" and in 1985 she received Honorable Mentioned for the Excellent Swedish Design. Ms. Ehrner has designed glass for Kosta Boda since 1974. Each sculpture that Ms. Ehrner 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. Ehrner has exhibited in the United States, Japan, Germany, France, Denmark 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 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