CLA-2-97:OT:RR:NC:N5:433
Seth Hernandez
Acumen FAL, Inc.
5824 Maurice Avenue
Maspeth, NY 11378
RE: The tariff classification of an oil painting from Canada.
Dear Mr. Hernandez:
In your letter dated March 6, 2025, you requested a binding tariff classification ruling on behalf of
Acquavella PB, Inc. In lieu of samples, illustrative literature, a description, and an artist profile were
provided.
Joani Tremblay’s painting, the “Untitled 1,” is an unframed oil painting. Ms. Tremblay holds a Bachelor in
Visual Arts degree from the Université du Québec à Montréal and a Master of Fine Arts (MFA) degree from
Concordia University. Ms. Tremblay has exhibited her works in the United States, Canada, Romania,
Belgium, and Sweden. Information provided states, “[T]he image of the work is a human eye. The skin
around the eye is painted red. Within the eye, the sclera is painted in alternating lines that are yellow, white,
blue and black. The pupil and iris of the eye are a seascape meeting a mountain range, and the mountain
range meeting the sky. The sea is painted in a light and dark purple. The mountains are painted heavily in
dark purple. Above the mountains the sky, with clouds, is painted in red, orange, and yellow. The materials
used in the creation of the work were brushes and oil paint.” The piece is oil on linen, also considered oil on
canvas. The painting’s dimensions approximate 60” in height, 2” in depth, and 50” in length. Furthermore,
additional information provided states, (1) the piece took approximately 30 hours to create and is one-of-one,
(2) “…the artist exercised their own aesthetic imagination and conception in creating the piece.,” (3)
“…100% of the surface is materially impacted with extensive hand stenciling and brush strokes.,” and (4) the
piece is completely executed by hand, “[A]t no point was an electromechanical process used.”
The applicable subheading for the subject merchandise will be 9701.91.0000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Painting, drawings and pastels, executed entirely by hand,
other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles;
collages, mosaics and similar decorative plaques: Other: Paintings, drawings, and pastels.” The rate of duty
will be free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty.? At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 9701.91.0000, HTSUS, listed above. ?Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. ?If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 9701.91.0000, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division