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

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364844 September 30, 2026 CLA-2-97:OT:RR:NC:N5:433 CATEGORY: Classification; Trade Program TARIFF NO.: 9701.91.0000 Vedrana Ascroft Aquamaris Art Gallery 330 Duncan Street British Columbia, BC V9L 3W4 Canada RE: The tariff classification and eligibility of oil paintings under the United States-Mexico-Canada Trade Agreement (USMCA). Dear Ms. Ascroft: In your letter dated September 3, 2026, on behalf of William Pittman, you requested a tariff classification and the eligibility of oil paintings under the USMCA. In lieu of samples, illustrative literature, descriptions, and an artist profile were provided. Item 1, “On the Edge of a Cloud (1792),” and item 2, “Lit from Within (1793),” are landscape and sunset oil paintings created by the artist Christine Code that are mounted onto wooden frames. Ms. Code has exhibited her works in Canada, the United States (U.S.), Australia, Belgium, Germany, Norway, New Zealand, Italy, and the United Kingdom. Information provided states, (1) the artist exercised her own aesthetic imagination and conception in creating each piece, (2) they bear her signature, year of creation, are completely executed by hand, and (3) at no time during the creation process was an electromechanical process used. The paintings are derived from the artist’s own references, plein-air studies, sketches, imagination, and they convey tints and shades of yellow, green, red, blue, orange, black, white, and other colors. The dimensions of the paintings are 17 ¾ inches wide by 25 ¾ inches long. The ruling request seeks classification of the subject merchandise in subheading 9701.91.0000 of the Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for item 1 and item 2 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.” The general rate of duty will be free. Sourcing Scenario: The ruling request outlines a sourcing operation wherein the blank canvases, oil pigments, and the wooden frames are sourced in Canada, and the varnish is sourced in the U.S. Further, the ruling request outlines a creation process wherein in 2026, in Saskatchewan, Canada, the artist wholly executed by hand 100% of the surface areas of each canvas using palette knives, brushes, and the oil pigments to create the images. The artist exhausted 12 hours of labor for each painting and then applied a protective varnish to each piece. After the varnish is applied, the paintings dry and are then mounted onto wooden frames. In Canada, the completed oil 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 blank canvases, oil paint materials, the wooden frames, and the varnish are obtained entirely in the territory of one or more USMCA countries. Moreso, the finished oil painting compositions are produced entirely in the territory of one or more USMCA countries, exclusively from originating materials. In view of this fact, the oil paintings described above qualifies for USMCA preferential tariff treatment when imported into the United States from Canada. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division