Base
8790281992-10-08New YorkClassification

The tariff classification of paintings from France.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9701.10.0000

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time

Summary

The tariff classification of paintings from France.

Ruling Text

NY 879028 OCTOBER 08 1992 CLA-2-97:S:N:N1:233 879028 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Melissa Halpert Turbulence 812 Broadway New York City, NY 10003 RE: The tariff classification of paintings from France. Dear Ms. Halpert: In your letter dated September 30, 1992, you requested a tariff classification ruling. The paintings are created by Yang Jie-Chang. Mr. Yang was born and studied in China. In 1989 he moved to France where he now lives and works. His paintings are created entirely by hand. Most of his paintings are in monochrome black and gray. Mr. Yang has exhibited both in the Orient and Europe and is recognized as a professional artist of the free fine arts. The applicable subheading for the paintings by Yang Jie- Chang 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport