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NY J82182

March 12, 2003

CLA-2-97:RR:NC:SP:233 J82182


TARIFF NO.: 9701.10.0000

Ms. Claudine Audette-Rozon
422 Brookmore Crescent
Saskatoon, SK. S7V 1C2

RE: The tariff classification of paintings and drawings from Canada.

Dear Ms. Audette-Rozon:

In your letter dated February 21, 2003, you requested a tariff classification ruling for painting created by you.

You were born in 1940 in Assiniboia and now live in Saskatoon, Saskatchewan. You create original paintings and drawings and have exhibited in juried and solo shows since 1980. Since 1986 your work has been seen throughout Saskatchewan in various traveling exhibitions. Your works can be found in private, corporate and public collections in Canada, the United States, France, England, Spain and Japan and are part of the Canada Council Art Bank. Based on the submitted literature, you are recognized as a professional artist of the free fine arts.

The applicable subheading for paintings and drawings created by you 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. 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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