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E82796 E8 Ruling Active

The tariff classification of ceramic sculptures from France.

Issued June 4, 1999 by U.S. Customs and Border Protection.

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E8 E82796 (June 4, 1999)

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Vladimir Zbynovsky is a glass sculptor living and working in France. He creates unique, non-functional ceramic sculptures. Born in Bratislava (Slovakia), he studied at the Bratislava Institute of Decorative Arts and the Olivier Serres School of Applied Arts in Paris. In 1993 he settled in France. The following year he received a grant from the SEMA (Societe de-encouragement aux metiers d’art) with a view to deepening his research into the coloring of glass. He works glass in all its aspects, mixing hot and cold techniques - casting, fusing, carving, and polishing. Each sculpture that he 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 resume, Mr. Zbynovsky has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Vladimir Zbynovsky 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 E82796 June 4, 1999 CLA-2-97:RR:NC:SP:233 E82796 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 41 East 57th Street, 7th floor New York, NY 10022 RE: The tariff classification of ceramic sculptures from France. Dear Mr. Jacobson: In your letter dated May 25, 1999, you requested a tariff classification ruling for ceramic sculptures created by Vladimir Zbynovsky. Vladimir Zbynovsky is a glass sculptor living and working in France. He creates unique, non-functional ceramic sculptures. Born in Bratislava (Slovakia), he studied at the Bratislava Institute of Decorative Arts and the Olivier Serres School of Applied Arts in Paris. In 1993 he settled in France. The following year he received a grant from the SEMA (Societe de-encouragement aux metiers d’art) with a view to deepening his research into the coloring of glass. He works glass in all its aspects, mixing hot and cold techniques - casting, fusing, carving, and polishing. Each sculpture that he 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 resume, Mr. Zbynovsky has exhibited in public and private collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Vladimir Zbynovsky 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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