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The tariff classification of theme backdrop paintings from South Africa.
Issued November 21, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G84197 (November 21, 2000)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The merchandise to be imported consists of paintings, referred to as theme backdrops. The backdrops are hand painted on flame retardant polyester canvas and are either 10 or 20 feet high and 10 to 40 feet wide. You have submitted a sample swatch of the polyester canvas as well as a brochure depicting sample backdrops with your request. You suggest classification in heading 5907, HTS, which provides for textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. The backdrops, however, appear not to be used exclusively for theatrical scenery or studio back-cloths, but can be used in restaurants, etc. Since the theme backdrops are painted by hand, they are considered paintings.
CBP rationale
The applicable subheading for the theme backdrop paintings 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 G84197 November 21, 2000 CLA-2-97:RR:NC:SP:233 G84197 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Russell Bruce Thornburg 14636 Carmel Ridge Road San Diego, CA 92128 RE: The tariff classification of theme backdrop paintings from South Africa. Dear Mr. Thornburg: In your letter dated November 3, 2000, on behalf of Dream Vacations, Inc., you requested a tariff classification ruling. The merchandise to be imported consists of paintings, referred to as theme backdrops. The backdrops are hand painted on flame retardant polyester canvas and are either 10 or 20 feet high and 10 to 40 feet wide. You have submitted a sample swatch of the polyester canvas as well as a brochure depicting sample backdrops with your request. You suggest classification in heading 5907, HTS, which provides for textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. The backdrops, however, appear not to be used exclusively for theatrical scenery or studio back-cloths, but can be used in restaurants, etc. Since the theme backdrops are painted by hand, they are considered paintings. The applicable subheading for the theme backdrop paintings will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand. 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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