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NY E89253




November 22, 1999

CLA-2-97:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Steve Bier
Pacific Rim Enterprises, LLC
P.O. Box 1429
Clovis, CA 93613

Dear Mr. Bier:

RE: The tariff classification of paintings from Vietnam.

Dear Mr. Bier:

In your letter dated October 6, 1999, you requested a tariff classification ruling.

The items consist of hand painted bamboo breeze murals. Descriptive literature and photographs accompanied your letter. The murals are hand made with small pieces of bamboo linked together with wire to create the 39” x 78” surface that is then hand painted. The artist first sketches the drawing on canvas and then using a small sponge art brush, applies the paint color to each reed, creating the painted image on both sides of the surface. These paintings are flat and are designed to hang on the wall.

The applicable subheading for the murals will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906. The duty rate will be free.

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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

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