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
Jean F. Maguire
New York Seaport