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.


Jean F. Maguire
Area Director
New York Seaport