CLA-2 CO:R:C:F 088107 STB
Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: Picture; Collage
Dear Mr. Bartee:
This letter is in response to your inquiry of October 5,
1990 regarding classification of a picture exhibiting natural
flowers under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample of the merchandise was submitted
with your request.
FACTS:
The sample picture consists of natural flowers under glass
with a wood frame. The picture, including frame, measures
approximately 6-1/2" x 6-1/2". These items will be mass produced
by craftsmen and will be imported at a cost to you of $2.65 each.
They will be sold in gift stores for use as decorative items.
ISSUE:
What is the proper classification of these pictures?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 9701, HTSUSA, provides for "Paintings, drawings and
pastels, executed entirely by hand, other than drawings of
heading 4906 and other than hand-painted or hand-decorated
manufactured articles; collages and similar decorative plaques;
all the foregoing framed or not framed." (Emphasis added). The
Explanatory Notes, which constitute the official interpretation
-2-
of the HTSUSA at the international level, offer guidance in
understanding the scope of the provisions within each chapter of
the schedule. Explanatory Note (B) to Heading 9701, HTSUSA,
provides the following:
This group covers collages and similar decorative
plaques, consisting of bits and pieces of various
animal, vegetable or other materials, assembled so as
to form a picture or decorative design or motif and
glued or otherwise mounted on a backing, e.g., of wood,
paper or textile material. The backing may be plain or
it may be hand-painted or imprinted with decorative or
pictorial elements which form part of the overall
design. Collages range in quality from articles
cheaply produced in quantity for sale as souvenirs up
to products which require a high degree of craftsmanship
and which may be genuine works of art.
* * *
Frames around paintings, drawings, pastels, collages or
similar decorative plaques are to be treated as
forming part of those articles and classified with them
in this heading only if they are of a kind and of a value
normal thereto (see Note 5 to this Chapter).
Based on the information you have provided, we have
determined that the sample merchandise falls within the
definition of "collages" as defined in the above Explanatory
Notes. Glass is not specifically mentioned in the Explanatory
Notes as a backing for collages; however, glass is not an
uncommon alternative for such items, and the sample backings that
are listed are only provided as examples. Therefore, based on the
Explanatory Notes to Chapter 97, the pictures are classified as
collages in subheading 9701.90.0000, HTSUSA.
HOLDING:
The subject items, constructed of natural flowers mounted on
a glass backing with a wood frame, are properly classified in
subheading 9701.90.0000, HTSUSA, as collages and similar
decorative plaques. Articles classified under this subheading
are entitled to duty free entry.
Sincerely,
John Durant, Director
Commercial Rulings Division