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NY 888115

CLA-2-97:S:N:N8:233 888115


TARIFF NO.: 9701.10.0000

Mr. Thomas A. Penson
MSAS Customs Logistics, Inc.
8725 N.W. 18th Terrace, Suite 301
Miami, FL 33172

RE: The tariff classification of paintings from Argentina.

Dear Mr. Penson:

In your letter dated July 6, 1993, you requested a tariff classification ruling on paintings by Guillermo Kuitca.

You have submitted a catalogue on the artist listing his exhibition history and examples of his artwork. Based on the former, Mr. Kuitca has exhibited world wide and is recognized as a professional artist of the free fine arts. Regarding his artwork, Mr. Kuitca uses both the conventional and unconventional for his canvasses. The former includes the normal wall hanging canvas. The latter includes painting on a children's bed or mattress with legs. The item is not functional and is used for display only.

Paintings, executed entirely by hand, by Guillermo Kuitca 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.

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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