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NY 887068




June 15, 1993

CLA-2-97:S:N:N8:233 887068

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Mr. Frank Perrelli
Turbulence
812 Broadway
New York, New York 10003

Dear Mr. Perrelli:

Your letter dated June 9, 1993, requested information concerning the dutiable status of paintings by Gregorio Spini from Italy.

Gregorio Spini is an Italian working in paintings. He creates one-of-a-kind plexiglass or plexiglass paintings. Based on the submitted resume, Mr. Gregorio Spini has exhibited in Spain, Holland, Germany and Italy. He is recognized as a professional artist of the free fine arts.

Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, Harmonized Tariff 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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