The tariff classification and eligibility under the United States-Mexico-Canada Trade Agreement (USMCA) of acrylic and oil paintings.

N353942 September 30, 2025 CLA-2-97:OT:RR:NC:N5:433 CATEGORY: Classification; Trade Program TARIFF NO.: 9701.91.0000; 9903.01.14; 9903.01.12 Brenda Tollett 1830 Evans Mill Road Lexington, KY 40515-9707 RE: The tariff classification and eligibility under the United States-Mexico-Canada Trade Agreement (USMCA) of acrylic and oil paintings. Dear Ms. Tollett: In your letter dated September 18, 2025, you requested a tariff classification ruling. In lieu of samples, illustrative literature, descriptions, and an artist profile were provided. Item 1, the “Iron Lady,” item 2, the “Sketch 29,” and item 3, the “Storm Bringers,” are unframed paintings by artist Dimitri Sirenko. Information provided states, (1) the artist exercised his own aesthetic imagination and conception in creating the pieces, (2) the pieces bear his signature and are completely executed by hand, and (3) at no time during the creation of each piece was an electromechanical process incorporated. The “Iron Lady” depicts a colorful nighttime scene of the Eiffel Tower in Paris; the lights of the tower are reflected at the base of the painting. The artist created a pencil sketch of the Eiffel Tower directly on the canvas and then he applied saturated and textured acrylic paint using brushes and palette knives. The painting’s dimensions are 30” in width and 60” in height. The “Sketch 29” depicts a colorful bison on an abstract background; it is predominantly of yellow/orange and blue colors. The artist painted the entire work directly on the canvas without reference or sketches using brushes and acrylic paint. The painting’s dimensions are 18” in length and 24” in height. The “Storm Bringers,” depicts a stormy cloud over a vast prairie field; the stormy cloud is shaped like a stampede of wild horses running. The artist created a pencil sketch of the horses directly on the canvas and then made the horses look like they are made of clouds. The painting is created with oil, paint brushes, and small palette knives. The painting’s dimensions are 48” in width and 24” in height. The ruling request seeks classification of the subject merchandise in subheading 9701.91.0000, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for item 1, the “Iron Lady,” item 2, the “Sketch 29,” and item 3, the “Storm Bringers” will be subheading 9701.91.0000, HTSUS, which provides for “Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Other: Paintings, drawings, and pastels.” Sourcing Scenario: The ruling request outlines a creation process wherein 100% of the acrylic and the oil paintings are wholly executed entirely by hand by the Canadian artist located in Calgary, Alberta, Canada. Item 1 was created on June 12, 2022; the artist exhausted 7 painting labor hours of sketching with graphite pencils and then applying brushstrokes and acrylic paint to 100% of the canvas area. Item 2 was created on March 18, 2023; the artist exhausted 3 painting labor hours of applying brushstrokes and acrylic paint to 100% of the canvas area. Item 3 was created on March 22, 2023; the artist exhausted 10 painting labor hours of applying brushstrokes and oil paint to 100% of the canvas area. In Canada, the finished paintings will be packaged and exported to the United States. Eligibility for preferential treatment under the USMCA: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act. General Note (GN) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if - i. the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; ii. the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; iii. the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); or… The subject merchandise is wholly obtained or produced entirely in the territory of one or more USMCA countries. In view of this fact, item 1, the “Iron Lady,” item 2, the “Sketch 29,” and item 3, the “Storm Bringers” described above qualifies for USMCA preferential tariff treatment when imported into the United States from Canada. Trade Remedy: Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. However, your product falls within an excepted subheading. Merchandise classifiable under subheading 9701.91.0000, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14193, pursuant to heading 9903.01.12, HTSUS. At time of entry, you must report the applicable Chapter 99 subheading, 9903.01.12, HTSUS, in addition to subheading 9701.91.0000, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada will be subject to an additional ad valorem rate of duty of 10 percent. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.12, in addition to subheading 9701.91.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division