The tariff classification of glass sculptures from France.

NY K88985 September 8, 2004 CLA-2-97:RR:NC:SP:233 K88985 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David D. Combs SDV USA 2312 Touhy Avenue Elk Grove Village, IL 60007 RE: The tariff classification of glass sculptures from France. Dear Mr. Combs: In your undated letter, you requested a tariff classification ruling for glass sculptures created by Bernard Aconito. Bernard Aconito was born in 1959 in Antibes, France. He has been working in hand-blown glass artworks since his graduation from Ecole du verre a Biot in 1975 and he is a member of the Atelier d’Art de France. Based on the submitted literature, Mr. Aconito’s works have been displayed in many prominent galleries across Europe and he is recognized as a professional artist of the free fine arts. The applicable subheading for glass sculptures created by Bernard Aconito 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 made in excess of 12 are not within the provision of heading 9703, HTS, and are dutiable according to their component material of chief value. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division