CLA-2-97:S:N:N8:233 893169
Mr. Terrence Kirk
Davies, Turner & Co.
Custom House Brokers
90 Washington Street
New York, New York 10006
RE: The tariff classification of paintings from South Africa.
Dear Mr. Kirk:
In your letter dated December 7, 1993, you requested a tariff
classification ruling for paintings by Velaphi Mzimba.
Mr. Velaphi Mzimba is a South African who creates original
signed paintings. These include oil, water color, pastels, ink,
pencil-work, etc., and are one-of-a-kind promotions created
entirely by hand. While the style of the artist is evident, it
is unusual to find two paintings that present exactly the same
subject. Mr. Mzimba is an artist who pours all his feeling and
thoughts into his work. His works range from squatter camps to
backyard market places.
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, executed entirely by hand. 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 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