The tariff classification of paintings from Spain.

NY 899976 July 26, 1994 CLA-2-97:S:N:N8:233 899976 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Fabian Magener 632 15th Street, Suite #201 Miami Beach, Florida 33139 RE: The tariff classification of paintings from Spain. Dear Mr. Magener: In your letter dated July 6, 1994, you requested a tariff classification ruling. You plan to import hand painted images of cat faces on marble tile. The white marble tile is purchased as a 12 inches x 12 inches polished marble tile without the painting nor the layer of varnish. Before purchase the marble tile is cut and polished by machine. The tile is considered the medium for the artist to paint on such as a canvas. The tile is then sanded and beveled by hand. The image of the cat is painted by hand onto the marble using acrylic and water colors, followed by a thin coating of lacquer, applied by hand to seal the water soluble paints used to create the image of the cat. The finished product is a limited edition decorative work of art to be displayed on an easel or hung on the wall. It has has no functional use as it would scratch very easily and if exposed to any type of heat, the paint would melt. The paintings, on marble tile, are classified in item 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906, HTSUSA. The duty rate 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