CLA-2-97:RR:NC:SP:233 K83996
Ms. Mirela Van Dyke
Art Novell
16930 Saddlewood Trail
Minnetonka, MN 55345
RE: The tariff classification of glass sculptures from Romania.
Dear Ms. Van Dyke:
In your letter dated March 3, 2004, you requested a tariff classification ruling for sculptures created by Ioan Nemtoi.
Mr. Nemtoi graduated from the University of Fine Arts Bucharest with a Master of Arts in glass statuaries. Each glass sculpture he creates is hand blown and is unique in concept and design; his sculptures have no utilitarian use. Based on the submitted literature, Mr. Nemtoi’s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts.
The applicable subheading for glass sculptures created by Ioan Nemtoi 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.
Please note that sculptures are limited to the first twelve castings in an edition. Production of more than 50 are considered mass-produced reproductions of a commercial nature and excluded from heading 9703, 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division