The tariff classification of paintings from Canada.

N034886 August 13, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Jean Taylor Box 207 Teslin, Yukon, Canada Y0A 1B0 RE: The tariff classification of paintings from Canada. Dear Ms. Taylor: In your letter dated July 25, 2008, you requested a tariff classification ruling. A biography and description of your art work have been submitted. You state you are a member of the Tensit Tlingit tribe located in Yukon, Canada. You have created paintings that depict the regalia and rituals of your tribe. These are paintings of acrylic or pastels that are executed wholly by hand. They are one of a kind creations that have won several awards starting in 2005. Based on the exhibition of your work at galleries and art competitions, you are recognized as a professional artist of the free fine arts. The applicable subheading for the painting, executed wholly by hand, will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paintings, drawings and pastels, executed entirely by hand, other than certain specified articles; framed or not framed”. The duty rate will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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