10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of paintings from Vietnam.
Issued November 22, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E89253 (November 22, 1999)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The items consist of hand painted bamboo breeze murals. Descriptive literature and photographs accompanied your letter. The murals are hand made with small pieces of bamboo linked together with wire to create the 39” x 78” surface that is then hand painted. The artist first sketches the drawing on canvas and then using a small sponge art brush, applies the paint color to each reed, creating the painted image on both sides of the surface. These paintings are flat and are designed to hang on the wall.
CBP rationale
The applicable subheading for the murals will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906.
Full text
PD E89253 November 22, 1999 CLA-2-97:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Steve Bier Pacific Rim Enterprises, LLC P.O. Box 1429 Clovis, CA 93613 Dear Mr. Bier: RE: The tariff classification of paintings from Vietnam. Dear Mr. Bier: In your letter dated October 6, 1999, you requested a tariff classification ruling. The items consist of hand painted bamboo breeze murals. Descriptive literature and photographs accompanied your letter. The murals are hand made with small pieces of bamboo linked together with wire to create the 39” x 78” surface that is then hand painted. The artist first sketches the drawing on canvas and then using a small sponge art brush, applies the paint color to each reed, creating the painted image on both sides of the surface. These paintings are flat and are designed to hang on the wall. The applicable subheading for the murals will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906. The duty rate will be free. - 2 - 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio
More rulings on the same tariff codes
The tariff classification of a painting from Germany.
The tariff classification and status under the North American Free Trade Agreement (NAFTA) of hand-addressed envelopes and original paintings from Canada
The tariff classification of an Art Deco folding screen from Germany.
The tariff classification of an Art Deco folding screen from Germany.
The tariff classification of Art Deco folding screen from Germany.
The tariff classification of paintings from Canada.
The tariff classification of paintings and sculptures from China.
The tariff classification of paintings from Canada.
The tariff classification of paintings from Tanzania.
The tariff classification of textile furnishing and unfinished batik painting from Burkina Faso.
Follow E89253
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.