CLA-2-97:S:N:N8:233 810452
Mr. Michael Jeansson
Orrefors Kosta Boda USA
140 Bradford Drive
Berlin, New Jersey 08009
RE: The tariff classification of sculptures from Sweden.
Dear Mr. Jeansson:
In your letter dated May 1, 1995, you requestred a tariff
classification ruling for sculptures by Ms. Gunnel Sahlin.
Ms. Sahlin is a Swedish artist living and working in Sweden.
She was born in Umed. From 1975-76, she studied at the Nyckelvik
School, Stockholm and from 1980-84, at the National College of Art,
Craft and Design, Stockholm. In 1987, she studied at The Pilchhuck
Glass School Center, USA. Ms. Sahlin was selected to the position
of Designer at Katja of Sweden Inc. She has designed glass for
Kosta Boda since 1986. She received a Working Grant from the
Eklund's Fondation for the Craft, Stockholm.
Each original sculpture that Ms. Sahlin creates is either
unique, one-of-a-kind or in a limited edition and was not
reproduced in any manner by automated production methods. Based on
the submitted resume, she has exhibited in Germany, Norway and
Sweden 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 maerial.
The duty rate will be free. Sculptures made in excess of 12 or
that are functional are dutiable according to their essential
character.
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