The tariff classification of furniture objects (non-functional) and works in wood from Norway.

NY E83116 June 11, 1999 CLA-2-97:RR:NC:SP:233 E83116 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 41 East 57th Street, 7th floor New York, NY 10022 RE: The tariff classification of furniture objects (non-functional) and works in wood from Norway. Dear Mr. Jacobson: In your letter dated May 25, 1999, you requested a tariff classification ruling for furniture objects (non-functional) and works in wood created by Peter Opsvik. Peter Opsvik is a wood sculptor living and working in Norway. He creates unique, non-functional wood sculptures. Each sculpture that he creates is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted literature, Mr. Opsvik has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Peter Opsvik 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. Any furniture objects that are functional are excluded from the sculpture provision. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division