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The tariff classification of glass sculptures from Australia.
Issued July 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E84661 (July 13, 1999)
Tariff classification
HTS codes: 9703.00.0000
Headings: 9703
Product description
Mark Thiele is a glass sculptor living and working in Australia. He creates unique, non-functional glass sculptures. In 1994, he completed the first year of Bachelor of Design at the University of South Australia. From 1995 to 1998, he was enrolled in Bachelor of Arts (Visual) at Canberra School of Art, Canberra, Australia. 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. Thiele has exhibited in public and private collections throughout Australia and is recognized as a professional artist of the free fine arts.
CBP rationale
The applicable subheading for sculptures created by Mark Thiele 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 E84661 July 13, 1999 CLA-2-97:RR:NC:SP:233 E84661 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 glass sculptures from Australia. Dear Mr. Jacobson: In your letter dated May 25, 1999, you requested a tariff classification ruling for glass sculptures created by Mark Thiele. Mark Thiele is a glass sculptor living and working in Australia. He creates unique, non-functional glass sculptures. In 1994, he completed the first year of Bachelor of Design at the University of South Australia. From 1995 to 1998, he was enrolled in Bachelor of Arts (Visual) at Canberra School of Art, Canberra, Australia. 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. Thiele has exhibited in public and private collections throughout Australia and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Mark Thiele 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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