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NY K82509

January 23, 2004
CLA-2-97:RR:NC:SP:233 K82509


TARIFF NO.: 9703.00.0000

Mr. David James
David James Glass/Verre d/art
1001 rue Lenoir, Suite A419
Montreal, Que. Canada H4C 2Z6

RE: The tariff classification of sculptures from Canada.

Dear Mr. James:

In your letter dated January 6, 2004, you requested a tariff classification ruling for sculptures created by you.

You attended Glass School, Orrefors in Sweden and History of Art Glass, Glass studies at Sotheby’s, London, England. Your sculptures are created through the lost-wax process. You create a unique original that is typically carved from wax. This form is then enveloped, except for one side, with a plaster mix to create a mould. Once the plaster hardens, you melt out the wax. This step destroys the original wax sculpture and leaves a cavity or void within the plaster which has the form of the wax original. You then place pieces of glass in/over the opening to the mould cavity. The mould and glass are placed in a kiln where the heat is raised to 800C-870C. The glass melts into the mould, filling the cavity. The glass solidifies as it cools to room temperature. The cooling period for each sculpture, depending on its thickness, can take from 4 days to 4 weeks. Once the cooling process is complete, the plaster mould is carefully broken away bit by bit from the glass sculpture. This process destroys the mould. The unique sculpture emerges and is then cleaned and polished. The sculptures may incorporate other media such as metal and wood.

Each original sculpture created by you 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 profile, you have exhibited in Canada and the United States and you are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by you 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.

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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