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The tariff classification of paintings from China.
Issued December 19, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85235 (December 19, 2000)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The submitted photograph depicts a painting on a piece of cotton canvas approximately 23 x 24 inches. The painting is executed entirely by hand.
CBP rationale
The applicable subheading for 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 G85235 December 19, 2000 CLA-2-97:RR:NC:SP:233 G85235 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Catherine Chafin Waters Shipping Company P.O. Box 118 Wilmington, NC 28402-0118 RE: The tariff classification of paintings from China. Dear Ms. Chafin: In your letter dated December 12, 2000, on behalf of D & B Imports, you requested a tariff classification ruling. The submitted photograph depicts a painting on a piece of cotton canvas approximately 23 x 24 inches. The painting is executed entirely by hand. The applicable subheading for 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 and remain unchanged in 2001. Hand painted or hand decorated manufactured articles are excluded from the provision of heading 9701, HTS, and are dutiable according to their component material in chief value. 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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