CLA-2-97:OT:RR:NC:N5:433
Seth Hernandez
Acumen International, Inc.
5824 Maurice Avenue
Maspeth, NY 11378
RE: The tariff classification of an oil painting from France
Dear Mr. Hernandez:
In your letter dated April 8, 2025, you request 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.
Miquel Barcelo’s painting, the “Sousmarin Avec Poulpe et Murene,” is an unframed oil painting. Mr.
Barcelo is recognized in art circles as a professional and has exhibited his works in the United States,
Canada, England, France, Ireland, Italy, Japan, Mexico, Poland, Spain, Switzerland, United Kingdom, and
Venezuela. Information provided states, “[T]he artwork is an undersea depiction, with various fish painted in
the foreground and the background. The water is depicted with various blues. Colors of the fish vary from
yellow, white, blue, green, and black. The larger fish are more solitary, whereas the smaller fish appear to be
moving in “schools.” Under water fauna is painted in green and there is an octopus in the foreground painted
in an orange/red.” The materials used in the creation of the work are brushes and palette knives. The piece is
created with acrylic paint, Poly Vinyl Acetate (PVA), raw pigments, and water-based paint (gouache) on
canvas. The painting’s dimensions approximate 63” in height, 2” in depth, and 87” in length. Furthermore,
additional information provided states, (1) the piece took approximately 40-60 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 brush strokes.,” and (4) the piece is completely
executed by hand, “… at no time during the creation of the piece was an electromechanical process
incorporated.”
The applicable subheading for the subject merchandise will be subheading 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.
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