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The tariff classification of a painting from England.
Issued May 18, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82392 (May 18, 1999)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The work of art to be imported is a Persian (Iranian) oil painting on canvas. The painting depicts a portrait of a young man wearing a striped coat and tall black hat seated in an interior with a young woman musician and attendant in the foreground. Since the painting is considered “informational material,” a Foreign Assets Control license is not required.
Full text
NY E82392 May 18, 1999 CLA-2-97:RR:NC:SP:233 E82392 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Samantha Haigh Christie’s 8 King Street, St. James’s London SW1Y 6QT England RE: The tariff classification of a painting from England. Dear Ms. Haigh: In your letter dated May 14, 1999, you requested a tariff classification ruling. The work of art to be imported is a Persian (Iranian) oil painting on canvas. The painting depicts a portrait of a young man wearing a striped coat and tall black hat seated in an interior with a young woman musician and attendant in the foreground. Since the painting is considered “informational material,” a Foreign Assets Control license is not required. The applicable subheading for the painting 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. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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