CLA-2-CO:R:C:F 954382 K
TARIFF No.: 4906.00.00
Mr. Joseph A. Black
1775 Pennsylvania Ave., N.W.
Washington, D.C. 20006-4605
RE: Classification of "Animation Cels", Walt Disney Co.
Dear Mr. Black:
The following is in response to your request of May 11, 1993,
for a classification ruling referenced above. Samples were
submitted and are retained in the file.
An animation cel is described as a portion of one frame of an
animated film. A number of cels are used to produce one frame.
Together the cels comprise the foreground of the frame. A series
of frames of these cels provides the animated motion for film used
for children's television shows.
The Walt Disney characters are first sketched by hand and then
the sketchings (or drawings) are transferred to a celluloid
transparency. The sketchings on the transparency are then hand
painted with various colors. The reverse side of the transparency
depicts the finished cels and the original sketchings (or drawings)
The issue is whether the plastic transparencies containing
animation cels are drawings for purposes of subheading 4906.00.00,
Harmonized Tariff Schedule of the United States (HTSUS).
LAW AND ANALYSIS:
Subheading 9701.10.00, HTSUS, provides for the free entry of
paintings and drawings executed entirely by hand other than
drawings of subheading 4906.00.00 and other than hand-painted or
hand-decorated manufactured articles.
Subheading 4906.00.00, HTSUS, provides for the free entry of
plans and drawings for architectural, engineering, industrial,
commercial, topographical or similar purposes, being orginals drawn
by hand. Subheading 9701.10.00 specifically excludes the coverage
of merchandise that is covered by subheading 4906.00.00.
Concededly, the cels are imported for commercial purposes and are
therefore precluded from coverage under subheading 9701.10.00.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System (EN), a guideline for use in determining
classification under HTSUS, states that designs or drawings for
fashion models, jewellery, wallpaper, fabrics, furniture, etc.,
being originals drawn by hand and covered by subheading 4906.00.00,
are excluded from coverage under 9701.10.00. The EN also states
that subheading 4906.00.00 includes drawings and sketches for
publicity purposes (e.g., fashion drawings, poster designs, designs
for pottery, wallpaper, jewellery, furniture). The fact that such
drawings and sketches may contain coloring matter should not
exclude coverage under subheading 4906.00.00.
We note the Customs position for the predecessor of subheading
4906.00.00, HTSUS, items 273.45, 273.50, and 273.55, Tariff
Schedules of the United States (TSUS). In Headquarters Ruling
Letter dated March 31, 1967 (C.I.E. 370/67, dated April 19, 1967),
published as an abstracted decision, Treasury Decision 67-96(6),
we held that paintings produced by an artist with the intent that
they be sold for the sole purpose of being reproduced and used
industrially, such as in the preparation of lithographic plates for
greeting cards, were classifiable under the other provision for
architectural, engineering, industrial, or commercial drawings,
item number 273.55, TSUS.
The cels are commercial sketchings or drawings drawn by hand
which have been hand painted. As noted, the drawings are intact
as shown by the transparencies. We are satisfied that the
transparencies are classifiable as drawings under subheading
Plastic transparencies containing hand drawn cartoon
characters that have been painted with various colors and designed
to provide for the animation motion for film used for
children's television shows are classifiable as drawings for
industrial and/or commercial purposes being originals drawn by
hand, subheading 4906.00.00, HTSUS, free of duty.
John Durant, Director
Commercial Rulings Division