10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of glass sculptures from Canada.
Issued December 31, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86193 (December 31, 1998)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Tim and Cheryl Jensen are glass sculptors living and working in Canada. Both Mr. and Mrs. Jensen were born and raised in the Edmonton area. Basically self-taught, they work out of their home studio creating and striking fused glass artwork, a form of glass work dating back to ancient Egypt. Through the use of modern techniques, fusing involves kiln heating several layers of glass together to create one solid element. Each sculpture that they create 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, Mr. and Mrs. Jensen have exhibited in public and private collections throughout Alberta, Canada and are recognized as a professional artists of the free fine arts.
CBP rationale
The applicable subheading for sculptures created by Tim and Cheryl Jensen 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 D86193 December 31, 1998 CLA-2-97:RR:NC:SP:233 D86193 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, MT 59484 RE: The tariff classification of glass sculptures from Canada. Dear Ms. Campbell: In your letter dated December 22, 1998, on behalf of Jensen Art Glass, you requested a tariff classification ruling for glass sculptures created by Tim Jensen and Cheryl Jensen. Tim and Cheryl Jensen are glass sculptors living and working in Canada. Both Mr. and Mrs. Jensen were born and raised in the Edmonton area. Basically self-taught, they work out of their home studio creating and striking fused glass artwork, a form of glass work dating back to ancient Egypt. Through the use of modern techniques, fusing involves kiln heating several layers of glass together to create one solid element. Each sculpture that they create 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, Mr. and Mrs. Jensen have exhibited in public and private collections throughout Alberta, Canada and are recognized as a professional artists of the free fine arts. The applicable subheading for sculptures created by Tim and Cheryl Jensen 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 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 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of sculptures from Australia.
The tariff classification of sculptures from Canada.
The tariff classification of ceramic works from England.
The tariff classification of artistic glassware from Italy.
The tariff classification of artistic glassware from Italy.
The tariff classification of sculptures by Edmund de Waal from Great Britain.
The tariff classification of sculpture by Yo Akiyama from Japan.
The tariff classification of sculptures by Wouter Dam from the Netherlands.
The tariff classification of sculptures by Georges Jouve from France.
The tariff classification of sculptures by Bernard Leach from England.
Follow D86193
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.