The tariff classification of a Tibetan Thangka Painting fromNepal.

NY 857901 Nov 20 1990 CLA-2-97:S:N:N1:233 857901 CATEGORY: Classification TARIFF NO.: 9701.10.00001 Mr. Eric S.C. Wang Eric Wang Customhouse Broker 901 Sneath Lane, Suite 206 San Bruno, CA 94066 RE: The tariff classification of a Tibetan Thangka Painting from Nepal. Dear Mr. Wang: In your letter dated October 30, 1990, on behalf of Dragon House, San Francisco, CA. 94108, you requested a tariff classification ruling. The item is an original wall hanging called a Tibetan Thangka Painting. The Tibetan Thangka Painting is a hand painted picture of Buddha or the Dalai Lama with a brocade frame. The painting is constructed by preparing a canvas, spreading and polishing it. An individual figure is sketched by hand or tool, such as a ruler for straight lines and a thread for curves. All coloring work is done by hand with the essential coloring tool for this job a bamboo brush. There are two essentially different types of paint in Tibetan palatte, namely, mineral pigments and the organic dyes or lakes. The finished picture is mounted on a cloth frame. The brocade frame has been used by Chinese, Japanese and artists from other countries for nearly a thousand years; wooden frames have been used for only a few decades. The painting is designed not only for decoration, but also for religious purposes. The applicable subheading for the Tebetan Thangka Painting will be 9701.10.00001, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4905 and other than hand painted or hand decorated manufactured articles. The duty rate will be free. Articles classifiable under subheading 9701.10.00001, HTSUS, which are products of Nepal are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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