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April 27, 1999

CLA-2-97:RR:NC:SP:233 E81070

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000; 9706.00.0060

Mr. David B. Epstein
Masterpiece International, Ltd.
90 Washington Street
New York, NY 10006

RE: The tariff classification of paintings, drawings and antiques from England.

Dear Mr. Epstein:

In your letter dated September 2, 1998, you requested a tariff classification ruling.

The Brooklyn Museum will be borrowing paintings and drawings (Iranian) from various lenders in the United States for a showing of the exhibition “Royal Persian Paintings” at the Brunei Gallery at the University of London. These works will all be exported from the United States and returned after the exhibition. Since these paintings and drawings are considered “informational material,” a Foreign Assets Control license is not required.

In addition, a painted mirror (catalog #71) and a painted casket (catalog #36) will be included in the exhibition. Since these items are not considered “informational material” and not classifiable under 9701, 9702, or 9703, HTS, a Foreign Assets Control license is 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.

The applicable subheading for the painted mirror and painted casket will be 9706.00.0060, HTS, which provides for: Antiques of an age exceeding one hundred years, other. 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 212-637-7061.

Sincerely,

Robert B. Swierupski

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