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NY 854208


Jul 19 1990

CLA-2-49:S:N:N1:233 854208

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. Bruce A. Bell
W.N. Proctor Company, Inc.
115 Broad Street
P.O. Box 192
Boston, MA. 02101

RE: The tariff classification of paintings from Taiwan.

Dear Mr. Bell:

In your letter dated July 3, 1990, on behalf of the Newton Buying Corp., you requested a tariff classification ruling.

The paintings are on canvas mounted on a wooden frame. They will be packed in a window box for individual sale. The paintings size will be either 5" x 7" (sample submitted) or 8" x 10". The canvas consists of 65 percent polyester and 35 percent cotton blend by weight. The canvas has a multi-colored print on it before any painting is started. The print appears to be mechanically produced after which oil paint is applied by hand upon a significant portion of the canvas to create the finished painting. The wooden frame is gold powdered, with several intricate designs.

You request classification as a painting under item 9701.10.0000, HTS. To be so classified, the painting must be created wholly by hand. Although painting by hand completes the painting, the background design or print has been mechanically added to the canvas. Thus your paintings do not fall within the scope of item 9701.10.0000, HTS.

The applicable subheading for the paintings will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs, other. The rate of duty will be 3.1 percent ad valorem.

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

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