The tariff classification of glass sculptures from the Czech Republic.

NY C87485 May 5, 1998 CLA-2-97:RR:NC:SP:233 C87485 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 April 13, 1998, you requested a tariff classification ruling for glass sculptures created by Vaclav Cigler. Vaclav Cigler is a sculptor living and working in the Czech Republic. He creates unique, non-functional glass sculptures. Mr. Cigler studied at the Specialized School of Glass in Novy Bor, Czechoslovakia and at the Academy of Applied Arts in Praha. In addition, he was a professor at the Academy of Fine Arts in Bratislava, in the studio of Glass in Architecture, from 1965 to 1979. Based on the submitted literature, Mr. Cigler's works have been exhibited in private as well as public collections in the Czech Republic and throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Vaclav Cigler 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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, Robert B. Swierupski Director, National Commodity Specialist Division