CLA-2 CO:R:C:F 089762 SLR
Ms. Elizabeth Howitt
Mr. Oscar Curi
250 West 94th St. # 13JK
New York, NY 10025
RE: Batiks; Paintings of Heading 9701.
Dear Ms. Howitt and Mr. Curi:
This is in response to your June 3, 1991 letter requesting
the classification of various batik paintings under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were forwarded for our examination.
The samples submitted include an 11" x 9-1/4" batik painting
depicting a village man walking along the shoreline, carrying
tied fish over his shoulder. Sailboats are present in the
background. The other sample is a 12-1/2" x 8-3/4" photograph of
a batik painting depicting village houses and plants, people
walking and carrying articles, a man riding a horse, and a pack
of donkeys. The step by step process of how the batiks are made
is as follows:
1). The outlines of the images of the paintings are first
sketched on paper and then transferred to a piece of material.
2). The wax is then heated and applied with a thin brush to the
areas where the color to be dyed is not wanted. 3). This
process is repeated for each color, starting with the lightest
and moving to the darkest. 4). After each dyeing, the batik is
hung to dry. 5). After the dyeing is completed, a piece of
newspaper is placed on top of the painting and a hot iron is
passed to remove the wax. [Regardless of the number of batiks
made, the same step by step process explained above must be
followed for each one.]
Whether the batiks are classifiable as "paintings" in
heading 9701, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9701, HTSUSA, provides for "[p]aintings...executed
entirely by hand...." The Explanatory Notes, which represent the
official interpretation of the tariff at the international level,
offer guidance in understanding the scope of the headings. The
Explantory Note to heading 9701 indicates that the heading
[P]aintings, drawings and pastels (whether
ancient or modern) executed entirely by hand.
These works may take the form of...
wax paintings..., etc., executed on any material.
As the batiks in question are wax paintings executed
entirely by hand, they are classifiable in heading 9701, HTSUSA.
The batiks are classifiable in subheading 9701.10.0000,
HTSUSA, which 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 of the
foregoing framed or not framed: paintings, drawings or pastels.
Articles classifiable in subheading 9701.10.0000 are entitled to
duty free entry into the U.S.
John Durant, Director
Commercial Rulings Division