The tariff classification of paintings from Canada.

NY K81959 December 23, 2003 CLA-2-97:RR:NC:SP:233 K81959 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Mr. Rogelio E. Trinidad 1081 Aster Ct. Mundelein, IL 60060 RE: The tariff classification of paintings from Canada. Dear Mr. Trinidad: In your letter dated December 5, 2003, you requested a tariff classification ruling for paintings created by Alejandro E. Elegino. Alejandro Elegino earned a Bachelor of Fine Arts degree, majoring in painting at the University of Santo Tomas, Manila, Philippines. He has won many awards for his works and has exhibited throughout the Philippines. In 1989 he immigrated to Canada and since then has been exhibiting in Canada and the United States. Based on the submitted literature, Mr. Elegino is recognized as a professional artist of the free fine arts. The applicable subheading for paintings created by Alejandro E. Elegino 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 and will remain the same in 2004. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division