U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of sculptures from Sweden.
NY 810628 June 05, 1995 CLA-2-97:S:N:N8:233 810628 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 sculptuires by Mr. Goran Warff. Mr. Warff is a Swedish artist living and working in Sweden. He was born in 1933 on the island of Gotland. He studied architecture and design at Braunchweig, Ulm and Stockholm. In 1968, Mr. Warff received The Lunning Prize Award and in 1986 the "Excellent Swedish Design" Award. He has designed glass for Kosta Boda since 1964. Each original sculpture that Mr. Warff 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. Warff has exhibited in the United States, Australia, Holland, Japan, Germany, France, Canada 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 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