CLA-2-97:RR:NC:SP:233 H85166
Mr. Peter Goggin
Terra Firma
514 Guerrero St.
San Francisco, CA 94110
RE: The tariff classification of paintings from Vietnam and wooden furniture from Indonesia.
Dear Mr. Goggin:
In your letter dated August 12, 2001, you requested a ruling on tariff classification.
The merchandise to be imported is as follows:
Paintings on canvas executed by hand with wood frames
Various furniture made of wood (teak or mahogany)
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. The rate of duty will be free.
The applicable subheading for wooden desks and tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
The applicable subheading for wooden chairs made of teak will be 9401.69.4010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: of teak, household. The rate of duty will be free.
The applicable subheading for other wooden chairs will be 9401.69.6010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: other, household. The rate of duty will be free.
At the present time, there are no requirements or restrictions on paintings or wooden furniture imported into the United States.
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