NY 866676: The tariff classification of glass sculptures from theUnited Kingdom.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   
                                   NY 866676

                               SEPTEMBER 10, 1991



CLA-2-97:S:N:N1:233 866676  

CATEGORY:  Classification

TARIFF NO.: 9703.00.0000  

Ms. Claudia Lake
The Glasshouse
65 Long Acre
London, WC2E 9JH, England

RE:  The tariff classification of glass sculptures from the
United Kingdom.   

Dear Ms. Lake:

     Your letter dated September 3, 1991, requested information
concerning the dutiable status of glass sculptures by David
Taylor from the United Kingdom.
                  
     David Taylor is a Briton working in original glass
sculptures.  Based on the submitted resume, Mr. Taylor has
exhibited in the United Kingdom, Germany, Holland, France,
Belgium, Switzerland, Denmark, Sweden, the United States, Japan,
Malaysia and Ireland and is recognized as a professional artist
of the free fine arts.

     Original sculptures, 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 materials. 
The duty rate will be free.  Original sculptures made in excess
of 12 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