CLA-2-97:OT:RR:NC:N5:433
Xuedong Gao
Globalliv LLC
24 Park Street, Apartment 2
Brookline, MA 02446
RE: The tariff classification of oil paintings from China.
Dear Gao Xuedong:
In your letter dated June 16, 2025, you request a binding tariff classification ruling. In lieu of samples,
illustrative literature, descriptions, and an artist profile were provided.
Mr. Zhu Zhigang is recognized in art circles as a professional and has exhibited his works in the United
States, Paris, China, Ukraine, and Italy, among others. Mr. Zhigang is a graduate of Wuxi Light Industry
College, Department of Plastic Arts and dean of Jiangnan Academy of Oil Painting and Sculpture. Items 1
through 5 are his works of art created with acrylic paint on stretched cotton canvas, mounted on wooden
frames, and each piece bears his signature in the lower right corner. Furthermore, additional information
provided states, (1) the pieces are one-of-one, (2) the artist exercised his own aesthetic imagination and
conception in creating the pieces, (3) the pieces are completely executed by hand, and (4) at no time during
the creation of each piece was an electromechanical process incorporated.
Item 1, the “Gentle Morning,” is described as brush stroke shades of blue with touches of red color to
resemble a sun behind clouds on a southern winter morning. The painting’s dimensions are approximately 60
cm in length, 50 cm in width, and 5cm in depth.
Item 2, the “There is Summer,” is described as brush stroke shades of green and teal leaves swaying in the
sun. The painting’s dimensions are approximately 120 cm in length, 120 cm in width, and 6 cm in depth.
Item 3, the “Romantic Heart,” is described as brush stroke bursts of golden yellow, gentle pinks, glowing
reds, patches of light blue, and soft green color to convey emotional warmth. The painting’s dimensions are
approximately 100 cm in length, 100 cm in width, and 6 cm in depth.
Item 4, the “Melody of Rainbow,” is described as brush strokes of overlapping red, orange, yellow, green,
blue, and violet pigments. The painting’s dimensions are approximately 120 cm in length, 120 cm in width,
and 6 cm in depth.
Item 5, the “In the Seasons of Blooms,” is described as layered brush strokes of soft white, cool blues, and
deep reds blended like petals unfolding in shifting light. The painting’s dimensions are approximately 60 cm
in length, 50 cm in width, and 5cm in depth.
The ruling request seeks classification of the subject merchandise in subheading 9701.10.0000, Harmonized
Tariff Schedule of the United States, (HTSUS).
The applicable subheading for items 1 thru 5 will be subheading 9701.91.0000, 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.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries,
including China, will be subject to an additional 10 percent ad valorem rate of duty. Your product falls
within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e. [9903.01.31], in addition to subheading 9701.91.0000, HTSUS, listed above.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Your product falls within an excepted subheading. At the time of entry, you must report the
applicable Chapter 99 heading applicable to your product classification, i.e. [9903.01.22], in addition to
subheading 9701.91.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9701.91.0000, HTSUS, unless specifically excluded, are subject to an additional xx percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
[9903.88.15], in addition to subheading 9701.91.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division