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NY L88527

November 2, 2005

CLA-2-97:RR:NC:SP:233 L88527


TARIFF NO.: 9703.00.0000

Ms. Heather Gershon
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of sculptures from the United Kingdom.

Dear Ms. Gershon:

In your letter dated October 24, 2005, you requested a tariff classification ruling for sculptures by Peter Layton.

Peter Layton was born in Prague and brought up in England. He studied ceramics at the Central School of Art and Design in London and chanced upon glassblowing while teaching ceramics at the University of Iowa. Since returning to Great Britain he established his own small glass studio in Morar in the Highlands of Scotland. In 1976, he established the London Glassblowing Workshop on the Thames at Rotherhithe. Based on the submitted biography, Mr. Layton is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, 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. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTS, and are dutiable according to their component material in 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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