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NY 883826

MARCH 25 1993

CLA-2-97:S:N:N8:233 883826


TARIFF NO.: 9701.10.0000 & 9703.00,0000

Ms. Christine Ollier, Director
812 Broadway
New York, New York 10003

RE: The tariff classification of paintings and sculptures from Spain.

Dear Ms. Ollier:

Your letter dated March 10, 1993, requested information concerning the dutiable status of paintings and sculptures from Spain by Paloma Navares.
Paloma Navares is a Spaniard working in paintings and wood, plexiglass and ceramic sculptures. All the paintings are originals and executed entirely by hand. The sculptures are either unique or in a limited edition. Based on the submitted resume, Mr. Navares has exhibited in the United States, France, Holland, Spain, Austria, Germany and Hungary. She is recognized as a professional artist of the free fine arts. Paintings by Paloma Navares, executed entirely by hand, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for paintings, drawings and pastels. The rate of duty will be free. Hand painted decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA, and are dutiable according to their component material in chief value.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, HTSUSA, which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to their component material of 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.


Jean F. Maguire
Area Director

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