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NY 800371

July 29, 1994

CLA-2-97:S:N:N8:233 800371


TARIFF NO.: 9703.00.0000

Mr. Michael Jeansson
Orrefors Kosta Boda
140 Bradford Drive
Berlin, New Jersey 08009

RE: The tariff classification of sculptures from Sweden.

Dear Mr. Jeansson:

In your letter dated July 22, 1994, you requested a tariff classification ruling for sculptures by Lars Hellsten.

Mr. Hellsten is a Swedish artist living and working in Sweden creating original glass, clay and plaster sculptures. These products are signed EA 1-94, EA 2-94, EA-3-94, EA 4-94 and EA 5- 94. This means these items can only be produced in a maximum edition of 5 pieces. In the late seventies Mr. Hellsten created the popular Eden tableware and continued with the Corona and Lotus lines of bowls and vase. With the Orion line of bowls, vases and candle-sticks, launched in 1988, he created a desk set of clock and penholder, which this year has been completed with book ends. Among his latest designs we find the Forsythia and Odyssey lines. All are in heavy crystal, which is typical of Lars Hellsten sculptures.

Each sculpture that he creates is either unique, or one-of- a-kind or in a limited edition and not reproduced in any manner by automatic production methods. Based on the submitted resume, Mr. Hellsten has exhibited in America, Europe, Australia and Japan and is recognized as a professional artist of the free fine arts. Although Mr. Hellsten uses utilitarian forms, most of his sculptures are not functional.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free.

Any of Hellsten sculptures that have a utilitarian purpose are not within the provision of heading 9703, HTSUSA, and are dutiable according to their essential character.

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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