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NY B83382

June 13, 1997

CLA-2-97:RR:NC:SP:233 B83382


TARIFF NO.: 9701.90.0000

Ms. Betty Maylor
LEP Profit International, Inc.
310 McClellan Hwy.
East Boston, MA 02128

RE: The tariff classification of a handmade three dimensional picture from Poland.

Dear Ms. Maylor:

In your letter dated March 11, 1997, on behalf of Jurek & Urban, you requested a tariff classification ruling. Our response to your inquiry was delayed due to the fact that laboratory analysis of the article was necessary for classification.

The submitted sample is a hand made three dimensional picture portraying the rising of the sun. It is framed in wood and measures 26 1/2" x 14 1/2". The three dimensional material, which is applied to a cardboard base, is composed of gypsum. You indicate in your letter that the picture will come in various sizes.

The applicable subheading for the handmade three dimensional picture will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 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.


Gwenn Klein Kirschner

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