United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 808395

CLA-2-97:N:N8 233 808395


TARIFF NO.: 9701.10.0000; 9701.90.0000

Ms. Amanda Richardson
Richardson Kirby
Post Office Box 2147
Friday Harbor, Washington 98250

RE: The tariff classification of paintings and collages by you from England.

Dear Ms. Richardson:

In your letter dated March 20, 1995, you requested a tariff classification ruling.

You are an artist currently living and working in Washington State. However, you are English and shall soon be returning to England to live. Having lived in the U. S. for eight and a half years, you have established markets for your work in this country, both through galleries and art consultants. On returning to Britian you wish to continue to make use of these established U.S. outlets for your work. You work with both traditional painting mediums, oils and watercolors, and with the more complex classification of mixed media. Each painting created is unique and executed wholly by hand and is not reproduced in any manner by automatic production methods.

You also create collages in which many different materials, principally synthetic fabrics, are hand dyed and painted. Glue is then adhered to the back of all the surfaces. Intricate forms are then cut from this material and pieced together on a canvas backing to create the final art work. The glue is then fixed by heat. Based on the submitted resume, you have exhibited in the United States, France and England and are recognized as a professional artist of the free fine arts.

The applicable subheading for your paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand, other than than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles. The duty rate will be free. The applicable subheading for the collages will be 9701.90.0000, HTSUSA, which provides for: Collages and similar deorative plaques. 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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