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NY 856450

September 27, 1990

CLA-2-97:S:N:N1:233 856450

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.00001

Ms. Marilyn Moir
Marilyn Moir and Associates
57 West 58th Street
New York, New York 10019

RE: PAintings

Dear Ms. Moir:

Your letter dated September 14, 1990, requested information concerning the dutiable status of paintings by Margaret Maloney from New Zealand.

Margaret Maloney is a New Zealander working in paintings on fabric. Based on the submitted resume, Ms. Maloney has exhibited in England, France, Sweden, Denmark and New Zealand, and is recognized as a professional artist of the free fine arts.

Paintings, if hand executed, are classifiable in item 9701.10.00001, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely be hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles, and are free of duty. If the paintings are not provided for under the provisions of item 9701.10.00001, HTSUS, then they are dutiable according to their component material of chief value and are subject to the country of origin marking requirements.

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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