CLA-2-97:S:N:N1:233 852329
Ms. Julie Evans
Wintersun Studio
P.O. Box 520
Peachland, B.C., Canada VOH1XO
RE: Pencil drawings; art
Dear Ms. Evans:
Your letter dated April 23, 1990, requested information
concerning the dutiable status of works of art by Willy Belcourt
from Canada.
Willy Belcourt is a Canadian working in pencil drawings,
silkscreens and lithographs. Based on the submitted resume, Mr.
Belcourt has exhibited throughout Canada and is recognized as a
professional artist.
The pencil drawings are made of charcoal which produces a
dramatic black on white to varying shades of gray. They are
executed entirely by hand and require a minimum of three weeks of
intensive work. They depict images and stories rooted in the
spiritual and cultural beliefs of the Cree people. Regarding the
silkscreens, the artist traces an original drawing on acetate
film. He then lays a piece of tracing paper on top on which he
paints the entire image according to the colors he has chosen for
the silkscreen. Each print, using 14 to 18 colors, is pulled,
signed and numbered by the artist. The lithographs duplicate the
pencil tones of the original image. No color is added as with
the serigraphs. The artist is involved and in control from the
proof to the finished print. Upon completion, each print is
signed and numbered by the artist.
Drawings, by Willy Belcourt, if hand executed, are
classifiable in item 9701.10.0000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for paintings, drawings
and pastels, and are duty free. If the drawings are not provided
for under the provisions of item 9701.10.0000, HTSUS, then they
are dutiable according to their component material of chief
value. Original silkscreens and lithographs wholly executed by
hand by the artist, irrespective of the process or of the
material employed by him, are classifiable in item 9702.00.0000,
HTSUS, which provides for original engravings, prints and
lithographs, framed or not framed, and are free of duty.
Original silkscreens and lithographs produced by
any mechanical or photomechanical process are excluded from the
provisions of Heading 9702, HTSUS.
Those drawings, serigraphs or silkscreens and
lithographs which are excluded from the provisions of Heading
9701 and 9702, HTSUS, respectively, are dutiable according to
their component material in chief value.
The articles that are subject to duty, which have originated
in the territory of Canada, will be entitled to a reduced rate of
duty under the Uinted Stated-Canada Free Trade Agreement (FTA)
upon compliance with all applicable regulations.
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. If the documents have been filed without a
copy, this ruling should be brough to the atention of the
Customs officer handling the transaction.
Sincerely
Jean F. Maguire
Area Director
New York Seaport