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NY C82864




January 6, 1998

CLA-2-97:RR:NC:SP:233 C82864

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484

RE: The tariff classification of paintings, drawings and limited edition prints from Canada.

Dear Ms. Campbell:

In your letter dated December 9, 1997, you requested a tariff classification ruling for acrylic and water color paintings, pencil drawings, and limited edition prints by Henri de Groot.

Henri de Groot is a full-time self taught artist. His art career started in 1990; he exhibits extensively in Canada and the United States. His art depicts the people, ways of life and animals around him. Based on the submitted literature, Mr. de Groot is recognized as a professional of the free fine arts.

The applicable subheading for his paintings and drawings 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 drawings of heading 4906 and 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.

Regarding the limited edition prints, please submit information on the process used to produce the prints in order for us to determine the proper tariff classification.

This ruling is being issued under the provisions of Part 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,

Robert B. Swierupski

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