FEB 6 1991
Mr. Michael C. R. McLoughlin
Emerald Tree Editions
P.O. Box 1650, Station A
Kelowna, BC V1Y 8M3, Canada
RE: The tariff classification of paintings and prints from
Dear Mr. McLoughlin:
In your letter dated January 28, 1991, on behalf of the
artist John Revill, you requested a tariff classification ruling.
John Revill is an artist who has been working in Canada for
the past twenty years. He creates original paintings, silkscreen
prints and lithographs. He has exhibited at various gallerys
throughout Canada and is recognized as a professional artist of
the free fine arts.
The applicable subheading for the original paintings will be
9701.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for paintings created wholly by hand. The
rate of duty will be free. The applicable subheading for the
silkscreen prints and lithographs, if the plates used to produce
the prints are executed by hand by the artist, will be
9702.00.0000, HTS, which provides for original engravings, prints
and lithographs. The rate of duty will be free.
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