United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 891446 - NY 891555 > NY 891475

Previous Ruling Next Ruling
NY 891475

October 28, 1993

CLA-2-97:S:N:N8:233 891475


TARIFF NO.: 9703.00.0000

Mr. Noel Hart, Art Advisor
Colin Heaney Art Pty
Colin Heaney Hot Glass
6 Acacia Street (P.O. Box 420)
Byron Bay, N.S.W., Australia, 2481

RE: The tariff classification of sculptures from Australia.

Dear Mr. Hart:

In your letter dated September 14, 1993, concerning the glass sculpture of Colin Heaney, you requested a tariff classification ruling.

Colin Heaney is an Australian working in glass sculptures. Each sculpture is a beautiful one-of-a-kind or a limited edition art object and is not reproduced in any manner by automatic production methods. The sculptures are sold as "Works of Art" through reputable galleries or by direct sales. The merchandise is commonly called Art Glass. The technique that Mr. Colin employs is "Glassblowing". Within Glassblowing there is a very wide range of techniques and styles that a glass artist can employ. The most recognizable quality of Mr. Heaney's designs are there iridescent colors and elegant nature inspired motifs.

Heaney's works have a recognizable aesthetic quality and can be described as Works of Art - Sculpture. All of Mr. Heaney's work are signed and dated by the artist and a small sticker indicating it's country of origin, Australia, is affixed to each piece. Based on the submitted resume, Mr. Heaney has exhibited in the United States, Hong Kong, Spain, Gold Coast, Japan, Bali, United Kingdom and Australia and is recognized as a professional artist of the free fine arts.

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. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to their component material in chief value.

The 14 pictures and samples you submitted will be returned under separate cover.

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

Previous Ruling Next Ruling

See also: