NY 883825
MARCH 25 1993
CLA-2-97:S:N:N8:233 883825
Ms. Christine Ollier, Director
Turbulence
812 Broadway
New York, New York 10003
RE: The tariff classification of paintings from Spain.
Dear Ms. Ollier:
Your letter dated March 10, 1993, requested information
concerning the dutiable status of paintings by Bernardi Roig.
Bernardi Roig is a Spainard working in oil and coal
paintings on canvas. All the paintings are original and
executed entirely by hand. Based on the submitted resume, Mr.
Roig has exhibited in the United States, France, Spain and
Switzerland, and is recognized as a professional artist of the
free fine arts.
Paintings by Bernardi Roig, executed by hand, are
classifiable in item 9701.10.0000, Harmonized Schedule of the
United States Annotated, HTSUSA, which provides for paintings,
drawings and pastels. The rate of duty will be free. Hand
painted or hand decorated manufactured articles are excluded from
the provision of heading 9701, HTSUSA, and are dutiable according
to their component material in chief value.
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