United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 866432

SEPTEMBER 05, 1991

CLA-2-97:S:N:N1:233 866432


TARIFF NO.: 9703.00.0000

Ms. Claudia Lake
The Glasshouse
65 Long Acre
London, WC2E 9JH, England

RE: The tariff classification of sculptures from the United Kingdom.

Dear Ms. Claudia:

Your letter dated August 26, 1991, requested information concerning the dutiable status of glass sculptures by Annette Meech from the United Kingdom.

Annette Meech is a Briton working in original glass sculptures. Based on the submitted resume Ms. Meech has exhibited in Germany, Holland, France, Belgium, Switzerland, Austria, Denmark, Sweden, Japan, Malaysia, Ireland, the United States and the United Kingdom and is recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, 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.


Jean F. Maguire
Area Director

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