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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport