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NY 816447




November 21, 1995

CLA-2-94:R:N2:233 816447

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Vivian Pelton Kuhn
Blueberry Hill Artworks
4000 Glenmore Road, R.R.#1
Kelowna, B.C., Canada VN7P9

RE: The tariff classification of paintings from Canada.

Dear Ms. Kuhn:

In your letter post dated November 3, 1995, you requested a tariff classification ruling.

You would like to import paintings into the United States. Paintings created wholly by hand are duty free. When importing the paintings, a commercial invoice listing the title of the painting, the artist and value is required.

The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906. The general rate of duty will be free. If the paintings are not created wholly by hand, they are dutiable according to their essential character. Noting your question regarding brokerage fees, an informal entry may be filed on any shipment of merchandise not exceeding $1250 in value. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri
Director

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