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NY 852329

May 18, 1990

CLA-2-97:S:N:N1:233 852329


Ms. Julie Evans
Wintersun Studio
P.O. Box 520
Peachland, B.C., Canada VOH1XO

RE: Pencil drawings; art

Dear Ms. Evans:

Your letter dated April 23, 1990, requested information concerning the dutiable status of works of art by Willy Belcourt from Canada.

Willy Belcourt is a Canadian working in pencil drawings, silkscreens and lithographs. Based on the submitted resume, Mr. Belcourt has exhibited throughout Canada and is recognized as a professional artist.

The pencil drawings are made of charcoal which produces a dramatic black on white to varying shades of gray. They are executed entirely by hand and require a minimum of three weeks of intensive work. They depict images and stories rooted in the spiritual and cultural beliefs of the Cree people. Regarding the silkscreens, the artist traces an original drawing on acetate film. He then lays a piece of tracing paper on top on which he paints the entire image according to the colors he has chosen for the silkscreen. Each print, using 14 to 18 colors, is pulled, signed and numbered by the artist. The lithographs duplicate the pencil tones of the original image. No color is added as with the serigraphs. The artist is involved and in control from the proof to the finished print. Upon completion, each print is signed and numbered by the artist.

Drawings, by Willy Belcourt, if hand executed, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, and are duty free. If the drawings are not provided for under the provisions of item 9701.10.0000, HTSUS, then they are dutiable according to their component material of chief value. Original silkscreens and lithographs wholly executed by hand by the artist, irrespective of the process or of the material employed by him, are classifiable in item 9702.00.0000, HTSUS, which provides for original engravings, prints and lithographs, framed or not framed, and are free of duty.

Original silkscreens and lithographs produced by any mechanical or photomechanical process are excluded from the provisions of Heading 9702, HTSUS.

Those drawings, serigraphs or silkscreens and lithographs which are excluded from the provisions of Heading 9701 and 9702, HTSUS, respectively, are dutiable according to their component material in chief value.

The articles that are subject to duty, which have originated in the territory of Canada, will be entitled to a reduced rate of duty under the Uinted Stated-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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. If the documents have been filed without a copy, this ruling should be brough to the atention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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