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The tariff classification of paintings from Australia.
Issued February 25, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B82256 (February 25, 1997)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
Ms. Pugh is an artist currently living and working in Australia. Born in Australia in 1979, Miss Pugh was taught painting by her parents, who are both artists. She has exhibited her work in both private and public collections in Australia, the United States, Japan, Switzerland, France, England and New Zealand. Based on the submitted literature, Ms. Pugh qualifies as a professional of the free fine arts.
CBP rationale
The applicable subheading for paintings created by Jasmin Pugh will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand,.
Full text
NY B82256 February 25, 1997 CLA-2-97:RR:NC:SP:233 B82256 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Christopher Wilson Antipodes 18-24 The Parkway Katonah, NY 10536 RE: The tariff classification of paintings from Australia. Dear Mr. Wilson: In your letter dated January 28, 1997, you requested a tariff classification ruling for paintings created by Jasmin Pugh. Ms. Pugh is an artist currently living and working in Australia. Born in Australia in 1979, Miss Pugh was taught painting by her parents, who are both artists. She has exhibited her work in both private and public collections in Australia, the United States, Japan, Switzerland, France, England and New Zealand. Based on the submitted literature, Ms. Pugh qualifies as a professional of the free fine arts. The applicable subheading for paintings created by Jasmin Pugh 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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