United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY A86999

August 27, 1996

CLA-2-97:RR:NC:FC:233 A86999


TARIFF NO.: 9701.10.0000; 9703.00.0000

Ms. Wendy Liddle
Liddle Pictures
RR2, Site 102A, Box 4,
Creston, BC VOB-1GO

RE: The tariff classification of paintings and sculptures by Wendy Liddle from Canada.

Dear Ms. Liddle:

In your letter dated August 5, 1996, you requested a tariff classification ruling for paintings and sculptures created by you.

You are an artist currently living and working in Canada and you are a co-founding member of "Cowboy Cartoonists International" (cci). Your art has been exhibited in the National Cowboy Hall of Fame in Oklahoma City, Oklahoma, the Charlie Russell Museum in Great Falls, Montana, the Sam's Town Casino in Las Vegas, Nevada and the George Pippen Museum of Western Art in Prescott, Arizona. You have won various awards for your artwork and have also created artwork for greeting cards for "Leanin' Tree", a U.S. publishing company. Based on the submitted literature and exhibits, you qualify as a professional artist of the free fine arts.

The applicable subheading for paintings created by you will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paintings, drawings and pastels, executed entirely by hand,... other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Paintings, drawings and pastels. The rate of duty will be free.

The applicable subheading, for sculptures in editions not exceeding twelve pieces, will be 9703.00.0000, HTS, which provides for original sculptures and statuary, in any material. The rate of duty will be free.

Please note that any reproductions of your artwork, such as the submitted greeting cards and posters, are not executed entirely by hand and therefore are not considered original works of art. Also, any hand decorated manufactured articles are excluded.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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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