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NY J88498

September 12, 2003

CLA-2-97:RR:NC:SP:233 J88498


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 September 2, 2003, you requested a tariff classification ruling for sculptures created by Martti Rytkonen.

Martti Rytkonen was born in Ilomantsi, Finland in 1960. From 1987 to 1989 he attended Kyrkeruds Folkhogskola Highschool, Art - design programme; from 1989 to 1990 he attended Medborgarskolans Art School, Stockholm; and from 1990 to 1994 he attended National College of Arts, Crafts and Design, Stockholm; ceramics and glass programme.

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

Original sculptures made by Martti Rytkonen, 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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