CLA-2-49:S:N1:234 879029
Ms. Melissa Halpert
Turbulence
812 Broadway
New York, N.Y. 10003
RE: The tariff classification of photographs (works of art) from
France.
Dear Ms. Halpert:
In your letter dated September 30, 1992, you requested a
tariff classification ruling.
The items in question are artistic photographs (prints) of a
kind exhibited in galleries and museums. You request
"recognition of the fact that the works being imported are
original works of art by established artists, and therefore duty-
free."
Chapter 97 of the Harmonized Tariff Schedule of the United
States (HTS) provides for works of art, including, in heading
9702, "original engravings, prints and lithographs." This term
is defined (in Chapter Note 2) as "impressions produced directly,
in black and white or in color, of one or of several plates
wholly executed by hand by the artist, irrespective of the
material employed by him, but not including any mechanical or
photomechanical process."
Photographs are thus generally excluded from classification
as works of art. They are, however, specifically provided for in
Chapter 49, HTS, which covers "printed matter." Accordingly, the
applicable HTS subheading for the photographs described in your
inquiry will be either of the following, depending on their age
at the time of importation:
4911.91.4040, 3.1% rate of duty: Other (than certain
enumerated) pictures, designs and photographs,
printed not over 20 years at time of importation.
4911.91.1000, free of duty: Pictures, designs and
photographs, printed over 20 years at time of
importation.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport