CLA-2-97:RR:NC:SP:233 C87485
Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, NY 10021
RE: The tariff classification of glass sculptures from the Czech
Republic.
Dear Mr. Jacobson:
In your letter dated April 13, 1998, you requested a tariff
classification ruling for glass sculptures created by Vaclav
Cigler.
Vaclav Cigler is a sculptor living and working in the Czech
Republic. He creates unique, non-functional glass sculptures. Mr.
Cigler studied at the Specialized School of Glass in Novy Bor,
Czechoslovakia and at the Academy of Applied Arts in Praha. In
addition, he was a professor at the Academy of Fine Arts in
Bratislava, in the studio of Glass in Architecture, from 1965 to
1979. Based on the submitted literature, Mr. Cigler's works have
been exhibited in private as well as public collections in the
Czech Republic and throughout the world and he is recognized as a
professional artist of the free fine arts.
The applicable subheading for sculptures by Vaclav Cigler 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