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NY A87402




September 10, 1996

CLA-2-97:RR:NC:FC:233 A87402

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Eileen Dougherty
Marlborough Gallery Inc.
40 West 57th Street
New York, NY 10019

RE: The tariff classification of paintings from France.

Dear Ms. Dougherty:

In your letter dated September 5, 1996, you requested a tariff classification ruling for paintings created by Alex Katz.

Alex Katz is an artist currently living and working in New York City. Mr. Katz, who was born in New York, studied at the Cooper Union Art School in New York from 1946 to 1949, and at the Skowhegan School of Painting and Sculpture in Skowhegan, Maine from 1949 to 1950. He has exhibited his work in both private and public collections in the United States and throughout the world. Based on the submitted literature, Mr. Katz qualifies as a professional artist of the free fine arts.

The applicable subheading for paintings created by Alex Katz will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paintings, drawings and pastels, executed entirely by hand,... other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Paintings, drawings and pastels. The rate of duty will be free.

We note that Mr. Katz occasionally sends artwork which was created in the United States overseas for temporary exhibitions. In such instances the artwork can be re-imported duty free under 9801.00.1010, HTS. This provision includes "Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Articles previously exported with intent to reimport after temporary use abroad."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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

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