Base
8666471991-09-09New YorkClassification

The tariff classification of glass sculptures from theUnited Kingdom.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of glass sculptures from theUnited Kingdom.

Ruling Text

NY 866647 SEPTEMBER 09, 1991 CLA-2-97:S:N:N1:233 866647 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Claudia Lake The Glasshouse 65 Long Acre London, WC2E 9JH, England RE: The tariff classification of glass sculptures from the United Kingdom. Dear Ms. Lake: Your letter dated September 3, 1991, requested information concerning the dutiable status of glass sculptures by Christopher Williams from the United Kingdom. Based on the submitted resume Mr. Williams has exhibited in the United Kingdom, Germany, Belgium, France, Sweden, Switzerland, the United States, Holland, Japan and Austria, and is recognized as a professional artist of the free fine arts. Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United Stated (HTSUS), which provides for original sculpture and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value. 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