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The tariff classification of paintings from France.
Issued October 13, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 879027 (October 13, 1992)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The tariff classification of paintings from France.
CBP rationale
The applicable subheading for paintings by Francois Giovangigli will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings executed entirely by hand.
Full text
NY 879027 OCTOBER 13 1992 CLA-2-97:S:N:N1:233 879027 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Melissa Halpert Turbulence 812 Broadway New York City, NY 10003 RE: The tariff classification of paintings from France. Dear Ms. Halpert: In your letter dated September 10, 1992, you requested a tariff classification ruling. The paintings are created by Francois Giovangigli who lives and works in France. His paintings are oil on canvas, unique creations and sometimes include paper paste. Mr. Giovangigli has exhibited throughout France and is recognized as a professional artist of the free fine arts. The applicable subheading for paintings by Francois Giovangigli will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings executed entirely by hand. The rate of duty will be free. 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
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