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NY K82009

December 23, 2003
CLA-2-71:RR:NC:SP:233 K82009


TARIFF NO.: 7116.20.4000

Mr. Ponni Gopinath
Om Kailaash
4675 Ogeechee Drive
Alpharetta, GA 30022

RE: The tariff classification of Tanjore paintings from India.

Dear Mr. Gopinath:

In your letter dated December 10, 2003, you requested a tariff classification ruling.

The items to be imported are Tanjore paintings. Tanjore paintings, which mainly consist of themes on Hindu gods and goddesses, are one of the most famous styles of painting from south India. This style of painting involves several stages. The first step is the preparation of a wooden board. Paintings are done on unbleached cloth treated with chalk powder and glue affixed to the wooden board. Next, a drawing is traced on the treated board. This step is followed by ornamental work where semiprecious stones and glass pieces are attached to form garlands, jewels, etc. The traced outline is then painted with a combination of chalk powder and gum arabica to create a three dimensional effect. It is in the detail-oriented decoration of the gods and goddesses that the creativity of an artist is demonstrated. Gold foils are then used lavishly to add to the opulence of these paintings. Finally, dyes are used to add vibrant colors to the figures in the painting.

The applicable subheading for the Tanjore paintings will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed)Other.” The rate of duty will be 10.5% ad valorem.

Articles classifiable under subheading 7116.20.4000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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