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NY N006210

February 2, 2007



TARIFF NO.: 9701.10.0000

Ms. Danielle O’Connor Akiyama
245 Carlaw Ave., #208A
Toronto, Ontario M4M 2SL

RE: The tariff classification of paintings from Canada.

Dear Ms. O’Connor Akiyama:

In your letter dated January 31, 2007, you requested a tariff classification ruling for paintings created by you.

You have submitted your curriculum vitae with your request. You were born in 1957 and earned a bachelor degree in social work from the University of Waterloo, Canada. You earned a master’s degree in art therapy from Norwich University, Vermont and a Master’s Seal Sumi-e from Nanga School. You are a member of Sumi-e Artists of Canada and Art League, New York City. You are an art therapist at Hinck’s Treatment Centre and Women’s College Hospital. The paintings you create are all original one of a kind acrylic/oil on canvas and each bears your signature and your master’s seal on front, as well as your signature by hand on the back. They are also all individually named on the back. Based on the submitted literature, your works have been exhibited in private and public collections throughout the world and you are recognized as a professional artist of the free fine arts.

The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paintings, drawings and pastels, executed entirely by hand.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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