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July 8, 1999

CLA-2-97:RR:NC:SP:233 E84011

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Scott Jacobson
Leo Kaplan Modern
41 East 57th Street, 7th floor
New York, NY 10022

RE: The tariff classification of glass sculptures from Australia.

Dear Mr. Jacobson:

In your letter dated May 25, 1999, you requested a tariff classification ruling for glass sculptures created by Scott Chaseling.

Scott Chaseling is a glass sculptor who is living and working in Australia. He creates unique, non-functional glass sculptures. He graduated from South Australian College of the Arts and Education in 1981 and earned a Post Graduate Degree from Canberra School of National University in 1991. He attended various workshops in glass sculpture from 1982 to 1995 and has been teaching glass sculpture since 1986. Each sculpture that he creates is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Chaseling has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Scott Chaseling 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 that are functional or made in excess of 12 are dutiable according to their essential character.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

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