Base
8927871993-12-09New YorkClassification

The tariff classification of glass sculptures from Canada.

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

Summary

The tariff classification of glass sculptures from Canada.

Ruling Text

NY 892787 December 9, 1993 CLA-2-97:S:N:N8:233 892787 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Judy Campbell W.Y. Moberly, Inc. U.S.Customs Broker Port of Sweetgrass, Montana 59484 RE: The tariff classification of glass sculptures from Canada. Dear Ms. Campbell: In your letter dated November 15, 1993, you requested a tariff classification ruling of glass sculptures by Jim Norton. Mr. Jim Norton is a Canadian working in decorative glass sculptures. Each sculpture is unique, one-of-a kind or in a limited edition and is not reproduced in any manner by automatic production methods. Based on the submitted resume, Mr. Norton has exhibited in the United States and Canada 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 made in excess of 12 are not within the provision of heading 9703, HTSUSA, 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