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NY J88073

August 20, 2003

CLA-2-97:RR:NC:SP:233 J88073


TARIFF NO.: 9703.00.0000

Ms. Michele Barry
Orrefors Kosta Boda USA
140 Bradford Drive
West Berlin, NJ 08091-9268

RE: The tariff classification of sculptures from Sweden.

Dear Ms. Barry:

In your letter dated August 13, 2003 you requested a tariff classification ruling for sculptures created by Olle Brozen.

Olle Brozen was born in Nykoping, Sweden in 1963. In 1997 he completed advanced studies at Konstfack’s glass and ceramics institute. His debut exhibit was shown at Galleri Glas 1. Since then he has had exhibits in Nykoping at Galleri Sjohasten, at the Swedish embassy in Tokyo and at the Swedish Center Foundation in northern Japan. In 2000, Mr. Brozen joined the ranks of designers at Kosta Boda.

Each original sculpture that Olle Brozen 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. Brozen is recognized as a professional artist of the free fine arts. Although some of his sculptures may take the shape of a vase or plate, none have any utilitarian use.

Original sculptures made by Olle Brozen, limited to the first 12 in an edition, are classified in subheading 9703.00.0000, Harmonized tariff Schedule of the United States Annotated (HTS), which provides for “Original sculptures and statuary, in any material.” The duty rate will be free. Sculptures 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 646-733-3036.


Robert B. Swierupski

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