United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 892787

December 9, 1993

CLA-2-97:S:N:N8:233 892787


TARIFF NO.: 9703.00.0000

Ms. Judy Campbell
W.Y. Moberly, Inc.
U.S.Customs Broker
Port of Sweetgrass, Montana 59484

RE: The tariff classification of glass sculptures from Canada.

Dear Ms. Campbell:

In your letter dated November 15, 1993, you requested a tariff classification ruling of glass sculptures by Jim Norton.

Mr. Jim Norton is a Canadian working in decorative glass sculptures. Each sculpture is unique, one-of-a kind or in a limited edition and is not reproduced in any manner by automatic production methods. Based on the submitted resume, Mr. Norton has exhibited in the United States and Canada 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.

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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