CLA-2-97:S:N:N8:233 891475
Mr. Noel Hart, Art Advisor
Colin Heaney Art Pty
Colin Heaney Hot Glass
6 Acacia Street (P.O. Box 420)
Byron Bay, N.S.W., Australia, 2481
RE: The tariff classification of sculptures from Australia.
Dear Mr. Hart:
In your letter dated September 14, 1993, concerning the glass
sculpture of Colin Heaney, you requested a tariff classification
ruling.
Colin Heaney is an Australian working in glass sculptures.
Each sculpture is a beautiful one-of-a-kind or a limited edition
art object and is not reproduced in any manner by automatic
production methods. The sculptures are sold as "Works of Art"
through reputable galleries or by direct sales. The merchandise
is commonly called Art Glass. The technique that Mr. Colin employs
is "Glassblowing". Within Glassblowing there is a very wide range
of techniques and styles that a glass artist can employ. The most
recognizable quality of Mr. Heaney's designs are there iridescent
colors and elegant nature inspired motifs.
Mr.
Heaney's works have a recognizable aesthetic quality and can be
described as Works of Art - Sculpture. All of Mr. Heaney's work
are signed and dated by the artist and a small sticker indicating
it's country of origin, Australia, is affixed to each piece. Based
on the submitted resume, Mr. Heaney has exhibited in the United
States, Hong Kong, Spain, Gold Coast, Japan, Bali, United Kingdom
and Australia 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, Harmonized
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 made in excess of 12 are
not within the provision of heading 9703, HTSUSA, and are dutiable
according to their component material in chief value.
The 14 pictures and samples you submitted will be returned
under separate cover.
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