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NY R00012

April 8, 2003

CLA-2-97:RR:NC:SP:233 R00012


TARIFF NO.: 9701.10.0000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive, M.S. 2222
Plano, TX 75024-3698

RE: The tariff classification of an oil painting with lamp from China and other countries.

Dear Ms. Hubbard:

In your letter dated April 2, 2003, you requested a tariff classification ruling.

The merchandise to be imported is an oil painting with an overhead lamp. There will be four different paintings, supplier style #JCP2000 – Oriental Vase, #JCP2002 – Lake Side Garden, #JCP2003 – Degas Ballerina and #JCP2004 – Harbor View. The framed oil painting is purchased, packaged and sold together with the overhead lamp. You have submitted a photograph of the Lake Side Garden painting.

The lamp is designed to be used with the oil painting. Thus, the oil painting and lamp constitute a composite good with the essential imparted by the oil painting.

The applicable subheading for the oil painting with lamp will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Paintings, drawings and pastels.” 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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