CLA-2-97:RR:NC:SP:233 C84074

Ms. Darly Coupet
Technology Solutions Group
218-48 110th Avenue
Queens Village, NY 11429

RE: The tariff classification of paintings from Haiti.

Dear Ms. Coupet:

In your letter dated January 26, 1998, you requested a tariff classification ruling.

The merchandise to be imported consists of paintings done in various mediums, executed entirely by hand, in various sizes on canvas or cardboard. When importing paintings, a commercial invoice listing the painting, the artist and value is required.

The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand,... other then hand-painted or hand-decorated manufactured articles; all the foregoing framed 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 212-466-5739.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division