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NY 893376

January 5, 1994

CLA-2-97:S:N:N8:233 893376


TARIFF NO.: 9701.10.0000

Mr. Michael Metry
Imperial Trade Center, Inc.
4 Buttonwood Drive
Parlin, New Jersey 08859

RE: The tariff classification of papyrus artwork from Egypt.

Dear Mr. Metry:

In your letter dated December 12, 1993, you requested a tariff classification ruling.

The artwork consists of handpainted scenes of ancient egyptian culture on papyrus paper. The sizes of the paintings will vary from 48" to 72". These
"Egyptian Papyrus Paintings" will be imported in an unframed condition, framed in the United States and then hung on the wall and displayed as a work of art.
They are created entirely by hand with no mechanical or printing processes employed.

Samples of the paintings were viewed by National Import Specialist Lawrence Mushinske during your visit to U.S. Customs at 6 World Trade Center.
He concurred with your description that they are all completely hand pain ted with no mechanical assists.

The applicable subheading for handpainted papyrus paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States, HTSUSA, which provides for paintings, drawings and pastels, executed entirely by hand. The rate of duty will be free.

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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