NY 860130

FEB 6 1991

CLA-2-97:S:N:N1:233 860130

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 Canada.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport