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June 10, 1999

CLA-2-97:RR:NC:SP:233 E83121

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Samantha Haigh
Christie’s
8 King Street, St. James’s
London SW1Y 6QT
England

RE: The tariff classification of two paintings from England.

Dear Ms. Haigh:

In your letter dated June 2, 1999, you requested a tariff classification ruling.

The works of art to be imported are Persian (Iranian) oil paintings on canvas from your sale number 5861: Lot 157 Qajar Persia C.1830-40, 135 x 96.5 cms, and Lot 158 Qajar Persia Portrait of Muzaffar al-Din Shah Qajar C.1890, 128.3 x 94.7 cms. Since the paintings are considered “informational material,” a Foreign Assets Control license is not 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.

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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