The tariff classification of glass sculptures from Australia.
Issued February 25, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mr. Kalita is an artist currently living and working in Australia. Born in Paris, France in 1951, he relocated to Australia in 1974 where he started to work with glass. His sculptures have been used for selected commissions and publications and have won him major awards. Each sculpture that Mr. Kalita creates is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted literature, Mr. Kalita has exhibited in collections in Australia, the United States, France and Japan and he is recognized as a professional of the free fine arts.
CBP rationale
The applicable subheading for sculptures in editions not exceeding twelve pieces, will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material.
Full text
NY B82260 February 25, 1997 CLA-2-97:RR:NC:SP:233 B82260 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Christopher Wilson Antipodes 18-24 The Parkway Katonah, NY 10536 RE: The tariff classification of glass sculptures from Australia. Dear Mr. Wilson: In your letter dated January 28, 1997, you requested a tariff classification ruling for glass sculptures created by Marc Kalita. Mr. Kalita is an artist currently living and working in Australia. Born in Paris, France in 1951, he relocated to Australia in 1974 where he started to work with glass. His sculptures have been used for selected commissions and publications and have won him major awards. Each sculpture that Mr. Kalita creates is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted literature, Mr. Kalita has exhibited in collections in Australia, the United States, France and Japan and he is recognized as a professional of the free fine arts. The applicable subheading for sculptures in editions not exceeding twelve pieces, will be 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 which are functional or made in excess of 12 are dutiable according to their essential character. 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 212-466-5739. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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