CLA-2-97:RR:NC:SP:233 C87124
Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, NY 10021
RE: The tariff classification of sculptures from Czech Republic.
Dear Mr. Jacobson:
In your letter dated April 13, 1998, you requested a tariff
classification ruling for sculptures created by Josef Marek.
Mr. Marek is presently an associate professor at Toyama City
Institute of Glass Art in Toyama, Japan. In 1982 he graduated from
the School of Glass Art in Kamenicky Senov, Czech Republic. From
1982 to 1986 he was a glass cutter for Crystalex Novy Bor, Czech
Republic. From 1986 to 1989 he was a teacher in the School of
Glass Craft, Kamenicky Senov. From 1989 to 1990 he was a designer
and leader of glass, cold-work, and Studio Arts and Crafts, Prague.
He attended the Academy of Applied Art, Prague from 1990 to 1996
and Alfred University, New York from 1994-1995. Based on the
submitted resume, Mr. Marek has exhibited in the U.S.A., the Czech
Republic, Holland and Spain and is recognized as a professional
artist of the free fine arts.
The applicable subheading for sculptures created by Josef
Marek 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.
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 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
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division