CLA-2 CO:R:C:T 955200 HP
Mr. Paul M. Miller, Jr.
Trading Associates, Inc.
P.O. Box 106
Glenshaw, PA 15116-0106
RE: NYRL 856529 revoked. Unframed Batik is painting, not other
made up article of textiles.
Dear Mr. Miller:
This is further to your letter of September 17, 1990. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
unframed Batik, produced in Kenya.
FACTS:
The merchandise at issue consists of an unframed Batik
article. It is composed of cotton woven fabric and measures
approximately 33" x 17 5/16" with unhemmed edges. The article
has printed designs of human figures and objects.
The creation process for Batik paintings is normally as
follows: (1) the outlines of the images of the paintings are
first sketched on paper and then transferred to the material; (2)
the wax is then heated and applied with a thin brush to the areas
where the cloth 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 dying is completed a piece of newspaper is placed on
top of the painting and a hot iron is passed over it to remove
the wax. Regardless of the number of Batiks made, the same step-
by-step process is followed for each painting.
In NYRL 856529 of October 18, 1990, we classified this
merchandise under subheading 6307.90, HTSUSA, as an other made up
article of textiles. We have had occasion to review this
decision, and have determined it to be in error.
ISSUE:
Whether the unframed Batik is considered a painting or an
other textile article under the HTSUSA?
LAW AND ANALYSIS:
Heading 9701, HTSUSA, provides for paintings, drawings and
pastels, executed entirely by hand. The Explanatory Notes (EN)
to the Harmonized Commodity Description and Coding System
(Harmonized System) constitute the official interpretation of the
scope and content of the tariff at the international level. They
represent the considered views of classification experts of the
Harmonized System Committee. Totes, Inc. v. United States, No.
91-09-00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916,
1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not
treated as dispositive, the EN are to be given considerable
weight in Customs' interpretation of the HTSUSA. Boast, Inc. v.
United States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl.
Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA.
The EN to this heading, at 1616, specifically includes
therein "wax paintings." See also HRL 089933 of November 8,
1991; HRL 089762 of October 2, 1991; DD 879766 of November 25,
1992. The unframed Batik is correctly classifiable in heading
9701, HTSUSA. Accordingly, NYRL 856529 is hereby revoked.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 9701.10.0000, HTSUSA, as paintings,
drawings and pastels executed entirely by hand. Merchandise
entered under this provision is entitled to a Free rate of duty.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
856529 of October 18, 1990, pursuant to 19 C.F.R. 177.9(d)(1),
to reflect the above classification effective with the date of
this letter.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division