G83530 G8 Ruling Active

The tariff classification of a painting from England.

Issued October 26, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9701.10.0000

Headings: 9701

Product description

The University of Hawaii Art Gallery purchased an oil on canvas painting from your recent Islamic and Indian Art sale. The painting depicts the veiled figure of the Prophet seated leaning against a cushion cradling Hasan and Hossein in his arms, on a stretcher, Qajar Persia, mid-19th Century. Since the item is considered “informational material,” a Foreign Assets Control license is not required.

Full text

NY G83530 October 26, 2000 CLA-2-97:RR:NC:SP:233 G83530 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Mike Jacobs Christie, Manson & Woods Ltd. 8 King Street St. James’s, London SW1Y 6QT England RE: The tariff classification of a painting from England. Dear Mr. Jacobs: In your letter dated October 19, 2000, you requested a tariff classification ruling. The University of Hawaii Art Gallery purchased an oil on canvas painting from your recent Islamic and Indian Art sale. The painting depicts the veiled figure of the Prophet seated leaning against a cushion cradling Hasan and Hossein in his arms, on a stretcher, Qajar Persia, mid-19th Century. Since the item 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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