The tariff classification of paintings from Switzerland.

NY 815667 October 12, 1995 CLA-2-94:R:N2:233 815667 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Elizabeth Jordi Maier Margel CH-6340 Baar, Switzerland RE: The tariff classification of paintings from Switzerland. Dear Ms. Jordi: In your letter dated October 3, 1995, on behalf of Andreas Jordi, you requested a tariff classification ruling. You would like to import paintings into the United States. Painting created wholly by hand are duty free. When importing the paintings, a commercial invoice listing the title of the painting, the artist and value is required. The applicable subheading for the paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HSTUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906. The rate of duty will be free. If the paintings are not created wholly by hand, they are dutiable according to their essential character. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.). 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, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division