L80958 L8 Ruling Active

The tariff classification of sculptures from England.

Issued November 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9703.00.0000

Headings: 9703

Product description

Adam Aaronson’s route into the world of glass was an unconventional one. After leaving university with a degree in international relations, he was offered the chance to take some informal glass-blowing lessons and was immediately captivated by what he saw as the unlimited potential of glass as an artistic medium. His individual works of art in glass have been acquired by collectors all over the world. Based on the submitted literature, Mr. Aaronson has exhibited his works in private and public collections throughout the world and he is recognized as a professional artist of the free fine arts.

CBP rationale

The applicable subheading for sculptures created by Adam Aaronson 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 L80958 November 29, 2004 CLA-2-97:RR:NC:SP:233 L80958 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Heather Gershon Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of sculptures from England. Dear Ms. Gershon: In your letter dated November 16, 2004, you requested a tariff classification ruling for sculptures created by Adam Aaronson. Adam Aaronson’s route into the world of glass was an unconventional one. After leaving university with a degree in international relations, he was offered the chance to take some informal glass-blowing lessons and was immediately captivated by what he saw as the unlimited potential of glass as an artistic medium. His individual works of art in glass have been acquired by collectors all over the world. Based on the submitted literature, Mr. Aaronson has exhibited his works in private and public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Adam Aaronson 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. 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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