CLA-2-97:RR:NC:SP:233 G87883
Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484
RE: The tariff classification of glass sculptures from Canada.
Dear Ms. Campbell:
In your letter dated February 16, 2001, you requested a ruling on tariff classification for glass sculptures created by Tyler Rock.
Tyler Rock earned a four-year diploma with distinction from Alberta College of Art, Alberta, in 1989. In 1989 he also attended glass workshops at Ontario College of Art, Ontario and participated in independent studies at the Corning Museum of Glass, New York. In 1993 he attended glass workshops at Sir Samford Fleming College, Ontario and at Alberta College of Art. In 1995 he attended a glass workshop at Red Deer College, Alberta. He has been an instructor at Alberta College of Art and Design since 1995. Based on the submitted resume, Mr. Rock has exhibited in Canada and the United States and is recognized as a professional artist of the free fine arts.
The applicable subheading for glass sculptures created by Tyler Rock, limited to the first 12 in an edition, 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 made in excess of 12 or which are functional are not within the provisions of heading 9703, HTS, and are classified 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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division