CLA-2-97:OT:RR:E:NC:SP:233
Mr. John Troung
Wellington Gallery
g/f, 36 Wyndam Street, Central
Hong Kong, China
RE: The tariff classification of paintings and sculptures from China.
Dear Mr. Troung:
In your letter dated July 8, 2008, you requested a tariff classification ruling.
You would like to ship to the United States contemporary Chinese paintings and sculptures. To qualify as a painting it must be created wholly by hand. To qualify as a sculpture it must be created by an artist, have no utilitarian use and be limited to an edition of 12 or less.
The applicable subheading for paintings created wholly by hand will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paintings, drawings and pastels”. The rate of duty will be free.
The applicable subheading for sculptures will be 9703.00.0000, HTSUS, which provides for “Original sculptures and statuary, in any material”. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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,
National Commodity
Specialist Division