CLA-2-97:S:N:N1:233 856450
Ms. Marilyn Moir
Marilyn Moir and Associates
57 West 58th Street
New York, New York 10019
RE: PAintings
Dear Ms. Moir:
Your letter dated September 14, 1990, requested information
concerning the dutiable status of paintings by Margaret Maloney
from New Zealand.
Margaret Maloney is a New Zealander working in paintings on
fabric. Based on the submitted resume, Ms. Maloney has exhibited
in England, France, Sweden, Denmark and New Zealand, and is
recognized as a professional artist of the free fine arts.
Paintings, if hand executed, are classifiable in item
9701.10.00001, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for paintings, drawings and pastels,
executed entirely be hand, other than drawings of heading 4906
and other than hand-painted or hand-decorated manufactured
articles, and are free of duty. If the paintings are not
provided for under the provisions of item 9701.10.00001, HTSUS,
then they are dutiable according to their component material of
chief value and are subject to the country of origin marking
requirements.
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