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NY K81562

December 4, 2003
CLA-2-97:RR:NC:SP:233 K81562


TARIFF NO.: 9701.10.0000

Ms. Terri Ursery
Garden Ridge, LP
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of framed oil paintings from China.

Dear Ms. Ursery:

In your letter dated November 24, 2003, you requested a tariff classification ruling.

The merchandise to be imported consists of oil paintings on canvas, painted entirely by hand. The paintings are framed with beveled glass and wood.

The applicable subheading for the framed 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 hand framed 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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