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The tariff classification of oil paintings from China.
Issued October 22, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A88778 (October 22, 1996)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
You indicate in your letter that you intend to import hand painted oil paintings.
CBP rationale
The applicable subheading for the oil paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: paintings, drawings and pastels.
Full text
NY A88778 October 22, 1996 CLA-2-97:RR:NC:2:233 A88778 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Monica Wen 3405 SE 150th Avenue Portland, Oregon 97236 RE: The tariff classification of oil paintings from China. Dear Ms. Wen: In your letter dated October 15, 1996, you requested a tariff classification ruling. You indicate in your letter that you intend to import hand painted oil paintings. The applicable subheading for the oil paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: paintings, drawings and pastels. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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