CLA-2-97:S:N:N8:233 887068
Mr. Frank Perrelli
Turbulence
812 Broadway
New York, New York 10003
Dear Mr. Perrelli:
Your letter dated June 9, 1993, requested information concerning the
dutiable status of paintings by Gregorio Spini from Italy.
Gregorio Spini is an Italian working in paintings. He creates one-of-a-kind
plexiglass or plexiglass paintings. Based on the submitted resume, Mr. Gregorio
Spini has exhibited in Spain, Holland, Germany and Italy. He is recognized as
a professional artist of the free fine arts.
Paintings, executed entirely by hand, are classifiable in item 9701.10.0000,
Harmonized Tariff 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