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NY L85658

June 14, 2005

CLA-2-97:RR:NC:SP:233 L85658


TARIFF NO.: 9701.10.0000

Mr. Bernard Selz
Selz Capital LLC
600 Fifth Avenue, 25th Floor
New York, NY 10020-2302

RE: The tariff classification of hand painted tiles from Iran.

Dear Mr. Selz:

In your letter dated June 8, 2005, you requested a tariff classification ruling.

You have purchased a set of tiles at auction from Sotheby’s April 27, 2005 sale in London. The tiles, Lot 109, consist of four Lustre Star Tiles and one Turquoise Glazed Cross Tile, circa 1300. They have been individually decorated with a central animal figure surrounded by bands of calligraphic inscriptions with verses from the Qur’an.

The applicable subheading for the tiles will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Paintings, 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.

Since the tiles are classified as paintings, they are considered informational material. Thus, no license from OFAC is required.

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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