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NY 893201




December 17, 1993

CLA-2-97:S:N:N8:233 893201

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Mr. Terrence Kirk
Davies, Turner & Co.
Custom House Brokers
90 Washington Street
New York, New York 10006

RE: The tariff classification of paintings from South Africa.

Dear Mr. Kirk:

In your letter dated December 7, 1993, you requested a tariff classification ruling for paintings by Ben Macala.

Mr. Ben Macala is a South African who creates original signed paintings. These include oil, water color, pastels, ink, pencil- work, etc., and are one-of-a-kind promotions created entirely by hand. While the style of the artist is evident, it is unusual to find two paintings that present exactly the same subject. His work is modern art of African women depicting township life today. He uses chalk and pastels. He has exhibited at the Lidchi Gallery, at the National Gallery in Capetown, in the U.S., Germany and Canada.

Paintings by Ben Macala are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand. 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 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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