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NY 887000

CLA-2-97:S:N:N8:233 887000


TARIFF NO.: 9701.10.0000

Mr. Kenley A. Tarter
10605 Willowbrook Drive
Potomac, Maryland 20854

RE: The tariff classification of paintings from Russia.

Dear Mr. Tarter:

Your letter dated June 3, 1993, requested information concerning the dutiable status of paintings (Icons) from Russia.

You will be purchasing the Icons, photographs submitted, from Ann Thurber in Russia. Each Icon is produced on a piece of wood, is less than 100 years old and weighs approximately one half of a pound. The Icon image is first sketched on wood and then painted by hand. The dimensions of the Icon are as follows: width 10 inches, height 12 inches and thickness 3/4 inch.

Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for paintings, drawings and pastels. The rate of duty will be free. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA, and are dutiable according to their component material in chief value.

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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