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NY 889421

August 26, 1993

CLA-2-97:S:N:N8:233 889421


TARIFF NO.: 9701.10.0000

Mr. Edmund Maciorowski
Attorneys And Counselors At Law
Professional Corporation
900 Buhl Building
Detroit, Michigan 48226

RE: The tariff classification of paintings from China.

Dear Mr. Maciorowski:

In your letter dated August 13, 1993, on behalf of International Group II, 1409 F. Allen Drive, Troy, MI 48083, you requested a tariff classification ruling.

International Group II is an importer of art work for resale in the United States. The art work consists of unframed canvas oil paintings which are hand-painted by various artists. The paintings are reproductions of previous master works of art. The artist do not employ any mechanical methods or techniques in the production process of the paintings. For each oil painting, the artist hand scratches the raw picture, hand paints on top of it with color oil and completes it in several days.

Paintings, 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 or hand decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA, and are dutiable according to their component material in chief value.

The sample that you submitted is retained by this office.

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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