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NY 879027




OCTOBER 13 1992

CLA-2-97:S:N:N1:233 879027

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Melissa Halpert
Turbulence
812 Broadway
New York City, NY 10003

RE: The tariff classification of paintings from France.

Dear Ms. Halpert:

In your letter dated September 10, 1992, you requested a tariff classification ruling.

The paintings are created by Francois Giovangigli who lives and works in France. His paintings are oil on canvas, unique creations and sometimes include paper paste. Mr. Giovangigli has exhibited throughout France and is recognized as a professional artist of the free fine arts.

The applicable subheading for paintings by Francois Giovangigli will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings executed entirely by hand. The rate of duty will be free.

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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