CLA-2-97:S:N:N1:233 851461

Ms. Marika McCaffrey, President
Marika Jewellery and Fine Art
Div. Mcrow Limited
94 Banff Avenue, Box 1019
Banff, Alberta, Canada TOL OCO

RE: Sculptures; paintings; prints

Dear Ms. McCaffrey:

Your letter dated April 10, 1990, requested information concerning the dutiable status of sculptures, paintings and prints by Brian D. Clark from Canada.

Brian D. Clark is a Canadian working in stone sculptures, acrylic paintings and silkscreen prints. Based on the submitted resume, Mr. Clark has exhibited in the United States and Canada and is recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), and are duty free. Sculptures made in excess of 12 are excluded from the provisions of item 9703, HTSUS.

Paintings executed entirely by hand, are classifiable in item 9701.10.0000, HTSUS, and are duty free. Hand-painted or hand decorated manufactured articles are excluded from the provisions of heading 9701, HTSUS. Original prints wholly executed by hand by the artist, irrespective of the process or of the material employed by him, are classifiable in item 9702.00.0000, HTSUS, and are free of duty. Original prints produced by any mechanical or photomechanical process are excluded from the provisions of heading 9702, HTSUS.

Those sculptures, paintings and prints which are excluded from the provisions of headings 9703, 9701 and 9702, HTSUS, respectively, are dutiable according to their component material in chief value. The articles that are subject to duty, which have originated in the territory of Canada, will be entitled to a reduced rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport