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NY D82915

September 30, 1998

CLA-2-97:RR:NC:SP:233 D82915


TARIFF NO.: 9701.10.0000

Ms. Daniela Hekmat
Johann-Fichte Str.19
80805 Munich

RE: The tariff classification of paintings from Iran.

Dear Ms. Hekmat:

In your letter dated September 1, 1998, you requested a tariff classification ruling.

You indicate that you would like to import paintings into the United States via the Internet. Paintings created wholly by hand are duty free. When importing the paintings, a commercial invoice listing the title of the painting, the artist and value is required.

The applicable subheading for the paintings 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 drawings of heading 4906. The rate of duty will be free. If the paintings are not created wholly by hand, they are dutiable according to their essential character.

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, Director
National Commodity Specialist

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