Mr. Andre-Charles Regard
Home n' Garden, Inc.
168 Irving Ave., Suite 201A
Port Chester, NY 10573
RE: The tariff classification of paintings, engravings and
sculptures from Japan.
Dear Mr. Regard:
In your letter dated April 21, 1998, you requested a tariff
classification ruling for oil paintings, watercolor paintings,
paper engravings and brass and ceramic sculptures created by Claire
Claire Astaix is an artist currently living and working in
France. Ms. Astaix, who was born in Neuilly-sur-Seine, graduated
from the school of Beaux Arts de Clermont Ferrand in 1970 and the
Beaux Arts de Paris in 1979. She has exhibited her work in both
private and public collections in France and Japan. Based on the
submitted literature, Ms. Astaix qualifies as a professional artist
of the free fine arts.
The applicable subheading for oil paintings and watercolor
paintings created by Claire Astaix will be 9701.10.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for:
Paintings, drawings and pastels, executed entirely by hand,...
other than hand-painted or hand-decorated manufactured articles;
collages and similar decorative plaques; all the foregoing framed
or not framed: Paintings, drawings and pastels. The rate of duty
will be free.
The applicable subheading for paper engravings will be
9702.00.0000, HTS, which provides for: Original engravings, prints
and lithographs, framed or not framed. The rate of duty will be
The applicable subheading, for sculptures in editions not
exceeding twelve pieces, will be 9703.00.0000, HTS, which provides
for original sculptures and statuary, in any material. The rate of
duty will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this
merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Lawrence Mushinske at
Robert B. Swierupski