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NY 853000


June 5, 1990

CLA-2-97:S:N:N1:233 853000

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Hazel H. Aronoff
Two's Company, Inc.
33 Bertel Avenue
Mount Vernon, N. Y. 10550

RE: Paintings

Dear Ms. Aronoff:

Your letter dated May 29, 1990, requested information concerning the dutiable status of paintings from China.

You have submitted two representative samples of the paintings you intend to import. The first has a Christmas motif while the second has a children's motif. While the samples submitted have unfinished edges, the imported paintings will have the edges treated with polyethelene to prevent fraying. The paintings themselves will be coated with three coats of polyethelene on the painted side and two coats on the back side. You state in your request that all the paintings are made completely by hand, and will be sold through gift and toy stores.

Paintings, if hand executed, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), and are duty free. If the paintings are not provided for under the provisions of item 9701.10.0000, HTSUS, then they are dutiable according to their component material of chief value.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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