U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of glass sculptures from the Czech Republic.
NY A84542 June 14, 1996 CLA-2-97:RR:NC:FC:233 A84542 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 965 Madison Avenue New York, NY 10021 RE: The tariff classification of glass sculptures from the Czech Republic. Dear Mr. Jacobson: In your letter dated June 7, 1996, you requested a tariff classification ruling for glass sculptures created by Ivana Sramkova. Ivana Sramkova is a sculptor living and working in the Czech Republic. She creates unique, non-functional glass sculptures. Ms. Sramkova studied at the Academy of Applied Arts in Prague. Based on the submitted literature, Ms. Sramkova's works have been exhibited in private as well as public collections in the Czech Republic and throughout the world and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Ivana Sramkova will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division