CLA-2-97:RR:NC:SP:233 G87372
Mr. Jonathan N. Cohen
Seabourne Mailpack Worldwide
Unit 13, Saxon Way Trading Estate
Moor Lane, Harmondsworth,
Middlesex UB7 0LW, UK
RE: The tariff classification of works of art from the United Kingdom.
Dear Mr. Cohen:
In your letter dated February 15, 2001, you requested a ruling on tariff classification.
The merchandise to be imported consists of original works of art.
The applicable subheading for 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. The rate of duty will be free.
The applicable subheading for prints will be 9702.00.0000, HTS, which provides for original engravings, prints and lithographs, framed or not framed. The rate of duty will be free.
The applicable subheading for sculptures will be 9703.00.0000, HTS, which provides for original sculptures and statuary, in any material.
Please note that a Merchandising Processing Fee (user fee) of 0.21 percent may be charged, not to exceed $485. Regarding state taxes, you must contact each state directly, as the states are not under the jurisdiction of the Federal Government.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division