K83992 K8 Ruling Active

The tariff classification of glass sculptures from Lithuania.

Issued March 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Mr. Kriukas graduated the Lithuanian State University of Fine Arts, with a Master of Arts in glass statuaries in 1985. Since 1985 his works were presented in private exhibits in Lithuania, Latvia, Estonia, Russia, Germany, Finland, Denmark, and the U.S. His pieces can be seen in museums in Vilnius (Lithuania), Moscow (Russia), Budapest (Hungary), Frauenau (Germany), Lvov (Ukraine), and Riga (Latvia). In 2000 he was awarded 2nd place in Seattle at the Glass Art Society annual convention. His works are unique and have no utilitarian use. Based on the submitted literature, Remijius Kriukas is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for glass sculptures created by Remijius Kriukas 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 K83992 March 16, 2004 CLA-2-97:RR:NC:SP:233 K83992 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Mirela Van Dyke Art Novell 16930 Saddlewood Trail Minnetonka, MN 55345 RE: The tariff classification of glass sculptures from Lithuania. Dear Ms. Van Dyke: In your letter dated March 3, 2004, you requested a tariff classification ruling for sculptures created by Remijius Kriukas. Mr. Kriukas graduated the Lithuanian State University of Fine Arts, with a Master of Arts in glass statuaries in 1985. Since 1985 his works were presented in private exhibits in Lithuania, Latvia, Estonia, Russia, Germany, Finland, Denmark, and the U.S. His pieces can be seen in museums in Vilnius (Lithuania), Moscow (Russia), Budapest (Hungary), Frauenau (Germany), Lvov (Ukraine), and Riga (Latvia). In 2000 he was awarded 2nd place in Seattle at the Glass Art Society annual convention. His works are unique and have no utilitarian use. Based on the submitted literature, Remijius Kriukas is recognized as a professional artist of the free fine arts. The applicable subheading for glass sculptures created by Remijius Kriukas 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 made in excess of 12 or which are functional are not within the provisions of heading 9703, HTS, and are classified 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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