CLA-2-49:S:N1:234 879883

Ms. Judith Krauss
Steinbaum Krauss Gallery
132 Green Street
New York, N.Y. 10012

RE: The tariff classification of certain photographs, from England.

Dear Ms. Krauss:

In your letter dated October 29, 1992, you requested a tariff classification ruling. You have asked for official recognition of Maud Sulter as a fine artist, and enclosed a resume which indicates her status as a well respected artist in England.

We have reviewed this information, and agree that Ms. Sulter may be considered an artist, for the purpose of classifying her works in Chapter 97, Harmonized Tariff Schedule of the United States, when such works are appropriately described in the Chapter, which is entitled, "Works of Art, Collectors' Pieces and Antiques".

Regrettably, photographs are excluded from the Chapter, and from the otherwise applicable provision therein for "original engravings, prints and lithographs", by statute. (Chapter Note 97-2.)

The applicable subheading for Ms. Sulter's photographic works will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than trade advertising material, commercial catalogs and the like): Pictures, designs and photographs: Printed not over 20 years at time of importation: Other (than certain enumerated kinds). The rate of duty will be 3.1 percent ad valorem.

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