The tariff classification of paintings from South Africa. Dear Mr. Kirk:

NY 893149 December 16, 1993 CLA-2-97:S:N:N8:233 893149 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Terrence Kirk Davies, Turner & Co. Custom House Brokers 90 Washington Street New York, New York 10006 RE: The tariff classification of paintings from South Africa. Dear Mr. Kirk: In your letter dated December 7, 1993, you requested a tariff classification ruling for paintings by Godfrey Ndaba. Mr. Ndaba is a South African who creates original signed paintings. These include oil, water color, pastels, ink, pencil- work, etc., and are one-of-a-kind promotions created entirely by hand. While the style of the artist is evident, it is unusual to find two paintings that present exactly the same subject. Mr. Godfrey Ndaba is a notated black artist who produces lifelike pastels that portray people, from miners to musicians, at work and play. Mr. Ndaba believes his work to be "rather emotional". "Each work of art is created through inspiration from life that surrounds us". Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United Stated Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand. The rate of duty will be free. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTSUSA, and are dutiable according to their material in chief value. 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