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NY I87392

October 15, 2002

CLA-2-97:RR:NC:SP:233 I87392


TARIFF NO.: 9701.10.0000

Ms. Patricia Messenger
Western Overseas Corporation
4111-K Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of hand painted oil paintings from China.

Dear Ms. Messenger:

In your letter dated September 4, 2002, on behalf of Carolina Clock & Curio, Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of hand painted oil paintings. You have submitted samples of two paintings: one 22” x 18” framed painting depicting flowers in a vase and one 18” x 14” framed painting depicting an ocean/beach scene. The production process for the oil paintings is as follows: When the master artists complete their masterpiece oil paintings, a group of secondary artists is hired to duplicate the paintings by hand. Under the supervision of the master artists, the secondary artists use the desired paint tools to duplicate, draw and paint the masterpieces by hand on canvas. After each individual artist finished the duplication of oil painting, the canvas is hung for three to six days to dry. The paintings are then framed.

The applicable subheading for the hand painted oil paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Paintings, drawings and pastels, executed entirely by handframed or not framed.” 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 646-733-3036.


Robert B. Swierupski

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