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NY N003801

December 1, 2006



TARIFF NO.: 9703.00.0000

Mr. David James
David James Glass/Verre d’art
1801 ch. Alderbrooke, R.R. #3
Sutton, Que. J0E 2K0

RE: The tariff classification of sculptures from Canada.

Dear Mr. James:

In your letter dated November 23, 2006, you requested a tariff classification ruling.

You attended Glass School, Orrefors in Sweden and History of Art Glass studies at Sotheby’s, London, England. Each sculpture created by you using the lost wax method is either unique, one-of-a-kind or in a limited edition. Based on your submitted resume, you have exhibited in Canada and the United States and are recognized as a professional artist of the free fine arts.

The applicable subheading for the sculptures created by you will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “original sculptures and statuary, in any material”. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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