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NY 815966

October 27, 1995

CLA-2-94:R:N2:233 815966


TARIFF NO.: 9701.10.0000

Ms. M.A. Bolger, B.A. (IIons)
Loch Bay Boathouse
Waternish, Isle of Skye
IP 55 S GCD, England

RE: The tariff classification of paintings from England.

Dear Ms. Bolger:

In your letter dated October 11, 1995, you requested a tariff classification ruling.

You would like to import paintings into the United States. Paintings created wholly by hand are duty free. When importing the paintings, a commercial invoice listing the painting, the artist and value is required.

The applicable subheading for the 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 drawings of heading 4906. The rate of duty will be free. If the paintings are not created wholly by hand, they are dutiable according to their essential character.

We cannot issue a ruling on the balance of your merchandise textile arts and crafts (e.g. embroideries, woven hangings, etc.) which is assigned to National Import Specialist John Hansen. Please resubmit your request to N.I.S. John Hansen or call him at 212-466-5854. This ruling is issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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