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NY C87290

April 30, 1998

CLA-2-97:RR:NC:SP:233 C87290


TARIFF NO.: 9701.10.0000; 9702.00.0000; 9703.00.0000

Mr. Andre-Charles Regard
Home n' Garden, Inc.
168 Irving Ave., Suite 201A
Port Chester, NY 10573

RE: The tariff classification of paintings, engravings and sculptures from Japan.

Dear Mr. Regard:

In your letter dated April 21, 1998, you requested a tariff classification ruling for oil paintings, watercolor paintings, paper engravings and brass and ceramic sculptures created by Claire Astaix.

Claire Astaix is an artist currently living and working in France. Ms. Astaix, who was born in Neuilly-sur-Seine, graduated from the school of Beaux Arts de Clermont Ferrand in 1970 and the Beaux Arts de Paris in 1979. She has exhibited her work in both private and public collections in France and Japan. Based on the submitted literature, Ms. Astaix qualifies as a professional artist of the free fine arts.

The applicable subheading for oil paintings and watercolor paintings created by Claire Astaix 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 paper engravings will be 9702.00.0000, HTS, which provides for: Original engravings, prints and lithographs, framed or not framed. 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.

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.


Robert B. Swierupski

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