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NY C89356

July 1, 1998

CLA-2-97:RR:NC:SP:233 C89356


TARIFF NO.: 9701.10.0000

Mr. David B. Epstein

Masterpiece International, Ltd.

90 Washington Street

New York, NY 10006

RE: The tariff classification of paintings and drawings from Europe and Russia.

Dear Mr. Epstein:

In your letter dated June 17, 1998, you requested a tariff classification ruling.

The Brooklyn Museum will be importing Persian paintings and drawings (Iranian) from various lenders in Europe and Russia for an exhibition entitled "Royal Persian Paintings". Since these paintings are considered "informational material", a Foreign Assets Control license is not required.

The applicable subheading for the paintings and drawings 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.

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.


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