United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0854676 - NY 0856715 > NY 0855631

Previous Ruling Next Ruling

NY 855631

August 29, 1990

CLA-2-97:S:N:N1:233 855631


TARIFF NO.: 9703.00.0000, 9701.10.0000 & 9702.00.0000

Ms. Marika McCaffrey, President
Marika Jewellery and Fine Art
Div. Mcrow Limited
94 Banff Avunue, Box 1019
Banff, Alberta, Canada TOL OCO

RE: Sculptures and paintings

Dear Ms. McCaffrey:

Your letter dated August 15, 1990, requested information concerning the dutiable status of sculptures, paintings and prints by John McKinnon from Canada.

John McKinnon is a Canadian working in original stone sculptures, paintings and serigraph prints. Based on the submitted resume, Mr. McKinnon has exhibited in Canada and is recognized as a professional artist of the free fine art.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), and are duty free. 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.

Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, HTSUS, and are duty free. Hand painted or hand decorated manufactured articles are excluded from the provisions of heading 9701, HTSUS. Original prints 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, and are free of duty. Original prints produced by any mechanical or photomechanical process are excluded from the provisions of heading 9702, HTSUS.

Those sculptures, paintings and prints which are excluded from the provisions of heading 9703, 9701 and 9702, HTSUS, respectively, are dutiable according to their component material in chief value.

Articles classifiable under subheadings
9703.00.0000, 9701.10.0000 and 9702.00.0000, HTSUS, that are subject to duty, which have originated in the territory of Canada, will be entitled to a reduced rate of duty under the United States-Canada Free Trade Agreement (CFTA) 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 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

Previous Ruling Next Ruling

See also: