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NY R03853

May 5, 2006

CLA-2-97:RR:NC:SP:233 R03853


TARIFF NO.: 9703.00.0000

Mr. Noel Hart
113 Mill Road
Huonbrook 2482

RE: The tariff classification of glass sculptures from Australia.

Dear Mr. Hart:

In your letter dated May 2, 2006, you requested a tariff classification ruling for glass sculptures created by you.

You are an Australian artist, living and working in Huonbrook and Byron Bay, Australia. You earned a Diploma of Art and Design (Fine Art) in 1975 from Gordon Institute of Technology, Geelong Australia. You often send artwork to the U.S. for exhibition and sales at art galleries. The most common form of artwork you send are sculptures created from glass. These are highly colored painterly abstractions in blown glass, typically a flattened form with two vaguely rectangular sides, usually anywhere between 12 and 20 inches tall, and 8 and 14 inches wide and weighing anywhere between 4 kilograms and 15 kilograms. They stand on a very narrow base and are usually exhibited on a plinth or head high shelf with special lighting. These artworks have been exhibited in the U.S. since 2000 in art galleries and exhibitions across the country. Based on the submitted resume, you have exhibited throughout the world and are recognized as a professional artist of the free fine arts.

Original sculptures made by you, limited to the first 12 in an edition, are classified in subheading 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. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

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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