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NY L81874




January 18, 2005

CLA-2-97:RR:NC:SP:233 L81874

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Virginia Ivanicki
282 East 19th Avenue
Vancouver, B.C.
Canada V5V 1J2

RE: The tariff classification of paintings from Canada.

Dear Ms. Ivanicki:

In your letter dated December 29, 2004, you requested a tariff classification ruling for paintings you create.

You create one-of-a-kind, original oil paintings and occasionally, acrylic paintings varying in size from 8” x 8” to 48” x 72”. You were born in Winnipeg, Manitoba, Canada in 1952. In 1976 you graduated in Fine Arts, Alberta College of Art and Design, Calgary, Alberta. Based on the submitted curriculum vitae, your works have been exhibited in solo and group exhibitions throughout Canada and the United States and you are recognized as a professional artist of the free fine arts.

The applicable subheading for your original paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Paintings, drawings and pastels, executed entirely by handframed or not framed: Paintings, drawings and pastels.” The rate of duty will be Free.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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