NY 868206
November 4 1991
CLA-2-97:S:N:N1:233 868206
Mr. Steven Raymond Parker, President
Shibakei U.S.. Inc.
157 Walnut Ridge Drive
Stafford, VA 22554-5902
RE: The tariff classification of paintings from Japan.
Dear Mr. Parker:
Your letter dated October 17, 1991, requested information
concerning the dutiable status of paintings from Japan.
The paintings are original hand-crafted art on silk for
framing and wall hanging. They consist of an original design
which is hand painted on silk or paper. The artisan then cuts
stencils based on the original design and applies dye by brushing
it onto silk over the stencils. Each work within a lot is a
hand-made original with unique signature. Each basic design is
numbered and sold in lots of one hundred. The artist and artisan
trains for over 10 years before producing these works that will
be sold in art galleries.
Paintings, executed entirely by hand, are classifiable in
item 9701.10.0000, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for paintings, drawings and
pastels, created entirely by hand. 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport