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NY E88807

October 26, 1999

CLA-2-97:RR:NC:SP:233 E88807


TARIFF NO.: 9701.10.0000

Miss Anne Fontenoy
2 Rozel Terrace, Church Road
Croydon, Surrey CRO 1SG

RE: The tariff classification of a hand painted silk wall hanging from England.

Dear Miss Fontenoy:

In your letter dated October 12, 1999, you requested a tariff classification ruling.

The submitted photograph depicts a silk wall hanging. It is hand painted on 100% silk habotai and double lined with same. It is sewn with silk thread and hung on two wooden poles through sleeves top and bottom and hangs from a synthetic cord. It is painted with Marabou silk paint (made in Germany) using a salt technique for the background and the design is applied with a gutta technique. It is labeled with your name and care instructions of dry clean only.

The applicable subheading for the hand painted silk wall hanging will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand. The rate of duty will be free. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTS, and are dutiable according to their component material in chief value.

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.


Robert B. Swierupski

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