U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-26 · Updates real-time
The tariff classification of paintings from Chile and Tangier.
NY A87724 September 23, 1996 CLA-2-97:RR:NC:FC:233 A87724 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Eileen Dougherty Marlborough Gallery Inc. 40 West 57th Street New York, NY 10019 RE: The tariff classification of paintings from Chile and Tangier. Dear Ms. Dougherty: In your letter dated September 5, 1996, you requested a tariff classification ruling for paintings created by Claudio Bravo. Claudio Bravo is an artist currently living and working in Chile and Tangier. Mr. Bravo, who was born in Chile, studied art in the studio of Miguel Venegas Cienfuentes in Santiago, Chile. He has exhibited his work in both private and public collections throughout the world. Based on the submitted literature, Mr. Bravo qualifies as a professional artist of the free fine arts. The applicable subheading for paintings created by Claudio Bravo will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paintings, drawings and pastels, executed entirely by hand,... 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division