United States International Trade Commision Rulings And Harmonized Tariff Schedule
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July 8, 1999

CLA-2-97:RR:NC:SP:233 E84014


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 England.

Dear Mr. Jacobson:

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

Jane Bruce is a glass sculptor who is living and working in the U.S. She creates unique, non-functional glass sculptures. Born in Buckinghamshire, Great Britain, she studied at Buckinghamshire College, Great Britain from 1965 to 1967. In 1970, she earned a Diploma of Art & Design, 3D Design, from the City of Leicester Polytechnic, Great Britain. In 1973, she earned a MA, Glass, from the Royal College of Art in London. From 1979 to 1981 she was a special student at the New York State College of Ceramics. Each sculpture that she 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, Ms. Bruce 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 Jane Bruce 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.


Robert B. Swierupski

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