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NY F83861




March 24, 2000

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification paintings from China. Dear Ms. Wood:

In your letter dated February 14, 2000, you requested a tariff classification ruling.

The items are framed paintings measuring approximately ten by ten inches. A sample of the watermelon painting, number TC5100L and peach painting, number TC5017 were submitted along with a detailed description of the step by step process of the production of the paintings. On the samples reviewed, the word “watermelon” and “peach” are painted on the top and bottom of the wood frame. Your letter states that there are twelve styles, the subject, all of which are fruit; each painted entirely by hand.

The applicable subheading for the paintings will be HTS 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings, and pastels executed by hand. The applicable 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
Cleveland, Ohio

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