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NY G85235

December 19, 2000

CLA-2-97:RR:NC:SP:233 G85235


TARIFF NO.: 9701.10.0000

Ms. Catherine Chafin
Waters Shipping Company
P.O. Box 118
Wilmington, NC 28402-0118

RE: The tariff classification of paintings from China.

Dear Ms. Chafin:

In your letter dated December 12, 2000, on behalf of D & B Imports, you requested a tariff classification ruling.

The submitted photograph depicts a painting on a piece of cotton canvas approximately 23 x 24 inches. The painting is executed entirely by hand.

The applicable subheading for 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. The rate of duty will be free and remain unchanged in 2001. 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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