CLA-2-97:S:N:N1:233 867924
Mr. Kenneth Block
Border Brokerage Company, Inc.
P.O. Box 8, Licensed Customs Brokers
Blaine, Washington 98230
RE: The tariff classification of sculptures from Canada.
Dear Mr. Block:
Your letter dated October 18, 1991, on behalf of E.J.B.
Glassworks Ltd., Vancover, B.C. V6H 3R8, requested information
concerning the dutiable status of Joel Berman sculptures from
Canada.
Joel Berman is a Canadian working in original glass
sculptures. Most of Mr. Berman's sculptures have no utilitarian
function. But some of his creations, such as windows and doors,
are functional. Based on the submitted resume, Mr. Berman has
exhibited in Canada, West Germany, Sweden, and is recoginized as
a professional artist of the free fine arts.
Original sculptures that are not functional, limited to the
first 12 in an edition, made by the artist are classifiable in
item 9703.00.0000, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for original sculptures and
statuary, in any material. The duty rate will be free. Original
sculptures made in excess of 12 or having a utilitarian purpose
are not within the provisions of heading 9703, HTSUS, and are
dutiable according to their component material in chief value.
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