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NY 859780

JAN 26 1991
CLA-2-97:S:N:N1:233 859780


TARIFF NO.: 9701.10.00001

Mr. Islahim Mercuro
Vladimirskaia, Inc.
1124 - 46 Avenue 4 B
Long Island City, New York 11104

RE: The tariff classification of painted Icons from Canada.

Dear Mr. Mercuro:

Your letter dated January 16, 1991, requested information concerning the dutiable status of Icons painted by artists residing in Canada. They are created directly by hand, following the traditional Russian and Byzantine schools' methods. A gesso base is prepared by applying it to a wooden plank. An outline of the model is sketched free hand. The Icon image is painted using tempara colors that are mixed from earth pigments following traditional formulas. Some Icons have a small amount of gold gilding.

The applicable subheading for the painted Icon will be 9701.10.00001. Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles. The duty rate will be unconditional free. If the painted Icons are not provided for under subheading 9701.10.00001, HTSUS, then they are dutiable according to their component material of chief value and are subject to the country of origin marking requirements.

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.


Jean F. Maguire
Area Director

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