CLA-2 CO:R:C:T 950785 CRS
Paul G. Giguere, Esq.
1133 Connecticut Avenue, N.W.
Suite 1000
Washington, D.C. 20036
RE: Textile applique; wall hanging; not similar to a collage and
similar decorative plaques; EN 97.01.
Dear Mr. Giguere:
This is in response to your letter of November 21, 1991, on
behalf of l'Atelier au Fils d'Indra, of Pondicherry, India, in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample of the
merchandise in question was provided and is described below.
FACTS:
The merchandise in question consists of pieces of textile
material mounted by means of decorative embroidery on a textile
backing, the whole forming abstract creations or representations
of, e.g., traditional Indian motifs or contemporary village
scenes.
The submitted sample consists of a cotton fabric background
measuring 46 inches in length by 13 inches in height, to which a
piece of blue fabric measuring 44 inches by 11 inches has been
sewn. On top of the blue fabric, which gives the appearance of
water, are sewn various appliqued ducks, fish and flowers.
You state that the textile appliques in question have been
exhibited as works of art and contend that the sample article is
classifiable a collage or similar decorative plaque.
ISSUE:
The issue presented is whether the sample textile applique
work on a textile backing, the whole forming a pictorial
representation, is classifiable as a collage or as an other
furnishing article.
LAW AND ANALYSIS:
Heading 9701, HTSUSA, provides, inter alia, for collages and
similar decorative articles. The Explanatory Notes (EN), which
although not legally binding, are the official interpretation of
the Harmonized System at the international level, provide in
pertinent part at EN 97.01(B), 1616, that collages and similar
decorative plaques consist of:
[B]its 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 to products
which require a high degree of craftsmanship and which
may be genuine works of art.
While the article in question forms a pictorial representation,
it consists of textile applique rather than "bits and pieces" of
various materials.
Furthermore, Customs does not consider the article in
question to be a "collage" within the common meaning of that
term, i.e., "an art form in which bits of objects as newspaper,
cloth, pressed flowers, etc., are pasted together on a surface in
incongruous relationship for their symbolic or suggestive
effect." Webster's New World Dictionary of American English
(Third College Edition) 1988, 273. Consequently, in Customs'
view, the textile applique at issue is not the type of article
contemplated by the terms of heading 9701.
Heading 6304, HTSUSA, covers other furnishing articles. EN
63.04, 865, provides in relevant part:
This heading covers furnishing articles of textile
materials...for use in the home....
The article in question is a decorative textile applique for use
in the home. It is not specifically provided for in the HTSUSA.
Accordingly, it is Customs' view that the instant merchandise is
classifiable as an "other" furnishing article of heading 6304.
HOLDING:
The article in question is classifiable in subheading
6304.92.000, HTSUSA, under the provision for other furnishing
articles: other: not knitted or crocheted, of cotton. It is
dutiable at the rate of 7.2 percent ad valorem and is subject to
textile category 369.
Traditional folklore handicraft textile products made in the
Indian cottage industry are defined in the U.S. - India bilateral
textile agreement at Annex E. These articles may be exempt from
quota/visa restrictions. However, an exemption will only be
granted for products covered by an exempt certificate issued by
the competent Indian authorities in accordance with the visa and
certification systems agreed to between India and the United
States.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director