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E89509 E8 Ruling Active

The tariff classification of a painting from England.

Issued November 16, 1999 by U.S. Customs and Border Protection.

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E8 E89509 (November 16, 1999)

Tariff classification

HTS codes: 9701.10.0000

Headings: 9701

Product description

The work of art to be imported is a Persian (Iranian) watercolor on paper entitled “Europeans in Iran.” It depicts a scene of a European gentleman in the foreground entertained by a musician and a lady offering him wine, another Eurpoean seated in the foreground, other Iranian figures, signed above Ahmad Yazdi and dated 1272. Since the painting is considered “informational material,” a Foreign Assets Control license is not required.

Full text

NY E89509 November 16, 1999 CLA-2-97:RR:NC:SP:233 E89509 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Samantha-Jane 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 November 2, 1999, you requested a tariff classification ruling. The work of art to be imported is a Persian (Iranian) watercolor on paper entitled “Europeans in Iran.” It depicts a scene of a European gentleman in the foreground entertained by a musician and a lady offering him wine, another Eurpoean seated in the foreground, other Iranian figures, signed above Ahmad Yazdi and dated 1272. 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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