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NY 883825




MARCH 25 1993

CLA-2-97:S:N:N8:233 883825

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Christine Ollier, Director
Turbulence
812 Broadway
New York, New York 10003

RE: The tariff classification of paintings from Spain.

Dear Ms. Ollier:

Your letter dated March 10, 1993, requested information concerning the dutiable status of paintings by Bernardi Roig.

Bernardi Roig is a Spainard working in oil and coal paintings on canvas. All the paintings are original and executed entirely by hand. Based on the submitted resume, Mr. Roig has exhibited in the United States, France, Spain and Switzerland, and is recognized as a professional artist of the free fine arts.

Paintings by Bernardi Roig, executed by hand, are classifiable in item 9701.10.0000, Harmonized Schedule of the United States Annotated, HTSUSA, which provides for paintings, drawings and pastels. The rate of duty will be free. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA, and 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

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