PD B80054
CLA-2-97:CL:PD:CO:TEB:F01
Mark Kerrigan
2 Churton Street
Parnell
Auckland 1001
New Zealand
RE: The tariff classification of paintings from New Zealand.
Dear Mr. Kerrigan:
In your letter dated October 15, 1996, you requested a tariff
classification ruling for paintings from New Zealand.
Paintings, executed entirely by hand, are classifiable in item
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.
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