The tariff classification of paintings from New Zealand.

December 24, 1996 PD B80054 CLA-2-97:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mark Kerrigan 2 Churton Street Parnell Auckland 1001 New Zealand RE: The tariff classification of paintings from New Zealand. Dear Mr. Kerrigan: In your letter dated October 15, 1996, you requested a tariff classification ruling for paintings from New Zealand. Paintings, executed entirely by hand, are classifiable in item 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels. 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio