CBP Ruling N078002 — The tariff classification of artistic glassware from Italy.

Tariff classification

Headings: 9703

Product description

Massimiliano Schiavon was born in Murano, Italy in 1971. Murano has been central in Italian glass production since the thirteenth century. After starting work in his father’s glassware factory, Schiavon collaborated with glass master Claudio Zama. He creates pieces that are all hand-made and one of a kind. These pieces are sold through his own personal workshop and international galleries. He is recognized as a professional artist of the free fine arts. The vases and sculptures created by Schiavon are decorative in nature and are displayed in his galleries and brochures without holding flowers or similar articles. We note that decorative vases are sometimes displayed as artwork themselves. The form of a vase indeed has been used from ancient times as a medium for the finest artistic productions, and in many cases the utilitarian character of the article is wholly lost in its artistic character. Please be advised that this ruling applies only to decorative items. Items like functioning chandeliers that have a utilitarian purpose are excluded from this heading. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTS, and are dutiable according to their component material.

CBP rationale

flowers or similar articles. We note that decorative vases are sometimes displayed as artwork themselves. The form of a vase indeed has been used from ancient times as a medium for the finest artistic productions, and in many cases the utilitarian character of the article is wholly lost in its artistic character. Please be advised that this ruling applies only to decorative items. Items like functioning chandeliers that have a utilitarian purpose are excluded from this heading. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTS, and are dutiable according to their component material. The applicable subheading for the vase like artistic glassware and sculpture created by Massimiliano Schiavon will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Original sculptures and statuary, in any material." The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N078002 October 13, 2009 CLA-2-97:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Massimiliano Schiavon Vetreria Artistica di R. e M. Schiavon Fondamenta Vetrai, 7 30141 Murano, Venice ITALY RE: The tariff classification of artistic glassware from Italy. Dear Mr. Schiavon: In your letter dated 18 September, 2009, you requested a tariff classification ruling of glassware created by Massimiliano Schiavon. Massimiliano Schiavon was born in Murano, Italy in 1971. Murano has been central in Italian glass production since the thirteenth century. After starting work in his father’s glassware factory, Schiavon collaborated with glass master Claudio Zama. He creates pieces that are all hand-made and one of a kind. These pieces are sold through his own personal workshop and international galleries. He is recognized as a professional artist of the free fine arts. The vases and sculptures created by Schiavon are decorative in nature and are displayed in his galleries and brochures without holding flowers or similar articles. We note that decorative vases are sometimes displayed as artwork themselves. The form of a vase indeed has been used from ancient times as a medium for the finest artistic productions, and in many cases the utilitarian character of the article is wholly lost in its artistic character. Please be advised that this ruling applies only to decorative items. Items like functioning chandeliers that have a utilitarian purpose are excluded from this heading. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTS, and are dutiable according to their component material. The applicable subheading for the vase like artistic glassware and sculpture created by Massimiliano Schiavon will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Original sculptures and statuary, in any material." The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, (for) Robert B. Swierupski Director National Commodity Specialist Division

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