CLA-2-97:RR:NC:SP:233 K88035
Mr. Frank Tomkowiak
112 Nicole Way
Vallejo, CA 94589
RE: The tariff classification of original screen prints from Europe.
Dear Mr. Tomkowiak:
In your undated letter you requested a tariff classification ruling.
The items to be imported are thirty hand signed and numbered original screen prints by Keith Haring made in 1986. The works were individually created by hand and the screens destroyed.
The applicable subheading for original screen prints will be 9702.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Original engravings, prints and lithographs, framed or not framed.” The rate of duty will be free.
You indicate that the artwork was originally produced in the U.S. and subsequently sold to a European client. The artwork can be re-imported duty free under 9801.00.1010, HTS. This provision includes "Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Articles previously exported with intent to reimport after temporary use abroad."
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