CLA-2-97:S:N:N8:233 810606
Mr. Michael Jeansson
Orrefors Kosta Boda USA
140 Bradford Drive
Berlin, New Jersey 08009
RE: The tariff classification of sculptures from Sweden.
Dear Mr. Jeansson:
In your letter dated May 1, 1995, you requestred a tariff
classification ruling for sculptures by Ms. Ulrica Hydman-Vallien.
Ms. Hydman-Vallien is a Swedish artist living and working in
Sweden. She was born in 1938 in Stockholm. From 1958-61, she
studied at the National College of Art, Craft and Design,
Stockholm. In 1972, she received the National Museum Scholarship,
"Young Artists" Award. In 1983, Ms. Hydman-Vallien received first
prize for the "Swedish Design" National Museum Award. 1983, 1985
and 1987, she won the Honour "Excellent Swedish Design" Award.
From 1981-88, she was a teacher at The Pitchuck Glass School
Center, USA. Ms. Hydman-Vallien has designed glass at Kosta Boda
since 1972.
Each sculpture that Ms. Hydman-Vallien creates is either
unique, one-of-a-kind or in a limited edition and was not
reproduced in any manner by automated production methods. Based on
the submitted resume, Ms. Hydman-Vallien has exhibited in the
United States, Russia, Japan, Germany, Switzerland and Sweden and
is recognized as a professional artist of the free fine arts.
Original sculptures made by the artist, limited to the first
12 in an edition, are classified in item 9703.00.0000, Harmonmized
Tariff Schedule of the United States Annotated, HTSUSA, 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 Section
177 of the Customs Regulations (19 C.F.R.177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport