CLA-2-97:S:N:N1:233 866432
Ms. Claudia Lake
The Glasshouse
65 Long Acre
London, WC2E 9JH, England
RE: The tariff classification of sculptures from the United
Kingdom.
Dear Ms. Claudia:
Your letter dated August 26, 1991, requested information
concerning the dutiable status of glass sculptures by Annette
Meech from the United Kingdom.
Annette Meech is a Briton working in original glass
sculptures. Based on the submitted resume Ms. Meech has
exhibited in Germany, Holland, France, Belgium, Switzerland,
Austria, Denmark, Sweden, Japan, Malaysia, Ireland, the United
States and the United Kingdom and is recognized as a professional
artist of the free fine arts.
Original sculptures, limited to the first 12 in an edition,
made by the artist are classifiable in item 9703.00.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for original sculptures and statuary, in any material.
The duty rate will be free. Original sculptures made in excess
of 12 are not within the provisions of heading 9703, HTSUS, and
are dutiable according to their component material in chief
value.
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