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 February 8, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H87933 (February 8, 2002)
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The paintings will be original compositions done entirely by hand, using lacquer and other natural materials on wooden panels. Some will be painted on flat wooden panels and others on wooden geometric shapes. They are intended for exhibition at the John Michael Kohler Art Center in Sheboygan, Wisconsin from November 24, 2002 until February 16, 2003.
CBP rationale
The applicable subheading for the 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 H87933 February 8, 2002 CLA-2-97:RR:NC:SP:233 H87933 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Nhat Tran 4444 Sharon Lane Indianapolis, IN 46226 RE: The tariff classification of paintings from Vietnam. Dear Ms. Tran: In your letter dated January 25, 2002, you requested a tariff classification ruling for paintings created by you. The paintings will be original compositions done entirely by hand, using lacquer and other natural materials on wooden panels. Some will be painted on flat wooden panels and others on wooden geometric shapes. They are intended for exhibition at the John Michael Kohler Art Center in Sheboygan, Wisconsin from November 24, 2002 until February 16, 2003. The applicable subheading for the 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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 H87933
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.