The tariff classification of a painting from Germany.

N309867 March 16, 2020 CLA-2-97:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Scott M. Pfeifer Masterpiece International 1699 Wall Street Mount Prospect, IL 60056 RE: The tariff classification of a painting from Germany. Dear Mr. Pfeifer: In your letter dated February 17, 2020, you requested a tariff classification ruling on behalf of E.B. Smith Jr. In lieu of samples, illustrative literature and a description were provided. Georg Meistermann’s 1952 painting entitled “the Meistermann Window,” is a framed, detail oriented, hand designed, hand painted, original competition, stained color painting on glass that measures 113.8 cm in length and 101.30 cm in width. The lead stained glass window depicts individually colored sections (red, blue, white, black, gray, green, purple, yellow, and black solder) having parallel, perpendicular, and intersecting waved lines. You request classification of the item in subheading 9705.00.0085, Harmonized Tariff Schedule of the United States, (HTSUS). This office disagrees. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 97 of the HTSUS, state: “This Chapter covers (A) Certain works of art: paintings, drawings and pastels, executed entirely by hand, and collages and similar decorative plaques (heading 9701).” The ENs to heading 9701, HTSUS, provides for “Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques.” The ENs to heading 9705, HTSUS, provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest.” The EN heading for paintings, drawings and pastels, executed entirely by hand is more specific; therefore, classification in heading 9705, HTSUS, is precluded. The applicable subheading for the subject merchandise will be 9701.10.0000, HTSUS, which provides for “Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Paintings, drawings and pastels.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division