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NY K88758

August 25, 2004
CLA-2-97:RR:NC:SP:233 K88758


TARIFF NO.: 9703.00.0000

Mr. David D. Combs
2312 Touhy Avenue
Elk Grove Village, IL 60007

RE: The tariff classification of glass sculptures from France.

Dear Mr. Combs:

In your undated letter, you requested a tariff classification ruling for glass sculptures created by Jean-Luc Gambier.

Jean-Luc Gambier was born in 1948. He attended Ecole Nationale du verre de Mougins from 1964-1957. Since his graduation, he has been working in hand-blown glass artworks. Based on the submitted literature, Mr. Gambier’s works have been exhibited in many prominent galleries across Europe and he is recognized as a professional artist of the free fine arts.

Original sculptures made by Jean-Luc Gambier, limited to the first 12 in an edition, are classified in item 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 made in excess of 12 are not within the provision of heading 9703, HTS, and are dutiable according to their component material of chief value. 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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