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NY A87666




September 13, 1996

CLA-2-97:RR:NC:FC:233 A87666

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000; 9801.00.1010

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 Richard Estes.

Richard Estes is an artist currently living and working in New York and Maine. Mr. Estes, who was born in Illinois, studied at The School of The Art Institute of Chicago from 1952 to 1956 and worked in Chicago as a commercial artist in publishing and advertising from 1956 to 1966. In 1966, he began to paint full time. Mr. Estes has exhibited his work in both private and public collections in the United States and throughout the world. Based on the submitted literature, Mr. Estes qualifies as a professional artist of the free fine arts.

The applicable subheading for paintings created by Richard Estes 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. Estes 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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