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NY I87181




October 17, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Cari Grego
Customs Compliance Manager
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of paintings from China.

Dear Ms. Grego:

In your letter dated October 4, 2002, you requested a tariff classification ruling.

The items are hand painted scenes on wooden plaques. The sample submitted, Dollar Tree SKU 807581, included a painting of a lighthouse scene, however, your letter states that there are eight different designs. Each painting is done entirely by hand and is completed on the raised inner portion of wooden panels measuring 7” X 7”, giving the appearance of a framed painting.

The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings, and pastels executed entirely 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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio

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