&&The Japanese Folding Screen Byobu Hand-painted Screen Cherry Blossoms in Full Bloom X-243 is a depiction of cherry blossoms hand-painted by an original artist in the year 2025. The folding screen canvas is made of washi paper and gold alloy leaf and the frame is made of wood. The Screen measures 175 centimetres by 180 centimetres and has four panels.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9701.21.10.00. This tariff classification number is incorrect.&&&&The Japanese Folding Screen Byobu Hand-painted Screen Cherry Blossoms in Full Bloom X-243 meets the terms of heading 97.01, "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques". However, the product is produced in 2025, and is therefore not a painting of an age exceeding 100 years as the subheading 9701.21 requires. The painting is classified in subheading 9701.91 - Other --Paintings, drawings and pastels.