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NY 891755

November 8, 1993

CLA-2-97:S:N:N8:233 891755


TARIFF NO.: 9701.10.0000

Mr. M. J. Olivelli
91 South Penalaqult Ave.
Bayshore, New York 11206

RE: The tariff classification of paintings from Italy.

Dear Mr. Olivelli:

In your letter dated October 23, 1993, you requested a tariff classification ruling.

You are an importer of paintings. The paintings are hand painted with no mechanical methods or techniques employed in the production process. Occasionally you send paintings to Puerto Rico. The ones that do not sell will be returned to you.

Paintings, executed entirely by hand, are classifiable in item 9701.10.000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawing and pastels, executed entirely by hand. 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 material in 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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