![]() ![]() The process of making the boxes prior to painting involves both simple machinery and work by hand. Several statements from experts attesting to the artistic merit of the boxes were submitted with your classification request. Most of the boxes examined at Customs Headquarters were marked with price tags ranging from the $400.00 area to $1,000. You cite $25,000.00 as a maximum price for some original lacquer miniatures. Many non-Palekh boxes sell at retail for as low as $100.00 (per box) whereas these Palekh boxes normally start at $400.00 each and the price for all boxes can go quite high. The boxes are constructed of papier-mache. You also state that all boxes from Palekh are decorated with original paintings only. You state that Palekh is known for its depictions of Russian mythology and poetry. The boxes usually depict scenes from Russian life, literature, history, traditions, folklore, and, less commonly since the Russian revolution of 1917, religious history. These boxes have hand-painted scenes that are often displayed on both the lid and sides of the box, although they are sometimes displayed only on one or the other. ![]() This merchandise is commonly known as Russian lacquer boxes. Actual samples of various boxes were examined by Customs personnel during a meeting at Customs Headquarters at which time you also presented a videotape concerning the history, making and painting of the boxes. Descriptive literature illustrated with photographs were submitted with your request. ![]() This letter is in response to your letter of August 13, 1991, requesting the tariff classification of hand-painted lacquer boxes imported from the village of Palekh, Russia. HQ 0950127 - Lacquer Boxes from Russia - United States International Trade Commision Rulings United States International Trade Commision Rulings And Harmonized Tariff Scheduleįaqs.org Rulings By Number Rulings By Category Tariff Numbersįaqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0950019 - HQ 0950288 > HQ 0950127 ![]()
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