United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0870105 - NY 0870236 > NY 0870191

Previous Ruling Next Ruling


NY 870191


JANUARY 15 1992

CLA-2-97:S:N:N1:233 870191

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000; 9701.10.0000

Mr. Graham Pettman
General Delivery
Eagle Creek, B.C. VOK 120, Canada

RE: The tariff classification of works of art from Canada.

Dear Mr. Pettman:

In your letter dated December 6, 1991, you requested information concerning the dutiable status of your sculptures and paintings from Canada.

You are a Canadian working in original stone sculptures and unframed paintings. Based on the submitted resume, you have exhibited in the United States and Canada, and are recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by you are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS.

Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, HTSUS, which provides for paintings, drawings and pastels, other than drawings of heading 4906, all the foregoing framed or not framed, other. The duty rate will be free. Hand painted or hand decorated manufactured articles are not within the provisions of heading 9701. Sculptures and paintings not within the provisions of headings 9703 and 9701, HTSUS, are dutiable according to their component material in 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

Previous Ruling Next Ruling

See also: