CLA-2-97:S:N:N1:233 855631
Ms. Marika McCaffrey, President
Marika Jewellery and Fine Art
Div. Mcrow Limited
94 Banff Avunue, Box 1019
Banff, Alberta, Canada TOL OCO
RE: Sculptures and paintings
Dear Ms. McCaffrey:
Your letter dated August 15, 1990, requested information
concerning the dutiable status of sculptures, paintings and
prints by John McKinnon from Canada.
John McKinnon is a Canadian working in original stone
sculptures, paintings and serigraph prints. Based on the
submitted resume, Mr. McKinnon has exhibited in Canada and is
recognized as a professional artist of the free fine art.
Original sculptures, limited to the first 12 in an edition,
made by the artist are classifiable in item 9703.00.0000,
Harmonized Tariff Schedules of the United States (HTSUS), and are
duty free. Sculptures made in excess of 12 are not within the
provisions of heading 9703, HTSUS, and are dutiable according to
their component material in chief value.
Paintings, executed entirely by hand, are classifiable in
item 9701.10.0000, HTSUS, and are duty free. Hand painted or
hand decorated manufactured articles are excluded from the
provisions of heading 9701, HTSUS. Original prints wholly
executed by hand by the artist, irrespective of the process or of
the material employed by him, are classifiable in item
9702.00.0000, HTSUS, and are free of duty. Original prints
produced by any mechanical or photomechanical process are
excluded from the provisions of heading 9702, HTSUS.
Those sculptures, paintings and prints which are excluded
from the provisions of heading 9703, 9701 and 9702, HTSUS,
respectively, are dutiable according to their component material
in chief value.
Articles classifiable under subheadings
9703.00.0000, 9701.10.0000 and 9702.00.0000, HTSUS, that are
subject to duty, which have originated in the territory of
Canada, will be entitled to a reduced rate of duty under the
United States-Canada Free Trade Agreement (CFTA) upon compliance
with all applicable regulations.
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