The tariff classification of sculptures from Sweden.
Issued June 5, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
The tariff classification of sculptures from Sweden.
Full text
NY 810629 June 05, 1995 CLA-2-97:S:N:N8:233 810629 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Michael Jeansson Orrefors Kosta Boda USA 140 Bradford Drive Berlin, New Jersey 08009 RE: The tariff classification of sculptures from Sweden. Dear Mr. Jeansson: In your letter dated May 1, 1995, you requestred a tariff classification ruling for sculptures by Ms. Ann Wahlstrom. Ms. Wahlstrom is a Swedish artist living and working in Sweden. She was born in 1957 in Stockholm. From 1977-78 she studied at Capellagarden, Oland and in 1979 at The Glass School in Orrefors. In 1979 she studied at The Pilchuck Glass School Centre, USA and in 1980 at the Rhode Island School of Design, USA. Ms. Ann Wahlstrom received the Artist Grant Award, Culture Board of Stockholm. She received a Working Grant from the Swedish National Board for the Arts and the New York Experimental. She also reveived The "Excellent Swedish Design" Award from the Glass Workshop, New York. She has designed glass for Kosta Boda since 1986. Each original sculpture that Ms. Wahlstrom creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, Ms. Wahlstrom has exhibited in the United States, Germany, Norway and Sweden and 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 Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The duty rate will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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