CLA-2 CO:R:C:F 952144 GGD
Mr. Steve Salvi
Salvi Artworks
P.O. Box 16307
Columbus, Ohio 43216
RE: Ceramic Art Paintings; Not Paintings Executed Entirely by
Hand
Dear Mr. Salvi:
This letter is in response to your inquiry of June 21, 1992,
concerning the tariff classification of articles identified as
ceramic art paintings, to be imported from China. Photographs of
the articles were submitted with your inquiry.
FACTS:
The articles at issue are paintings executed on a series of
square ceramic bases, which are glazed and fired. The sides of
each ceramic base measure approximately six inches. The
paintings' subjects include portraits, still lives, animals,
and/or abstracts, and vary in size, depending upon the scope and
nature of the particular painting. (Any custom framing, plaques,
and/or mounts for the paintings are the products of U.S.
manufacture and labor.)
ISSUE:
Whether the ceramic art paintings are classifiable as
paintings under heading 9701, HTSUSA; as glazed ceramic wall
tiles under heading 6908, HTSUSA; or as other ornamental ceramic
articles of ceramic tile under heading 6913, HTSUSA. -2-
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9701, HTSUSA, provides, in part, for "[p]aintings,
drawings and pastels, executed entirely by hand, other than
drawings of heading 4906 and other than hand-painted or hand-
decorated manufactured articles;...." The EN to heading 9701
confirms that hand-decorated manufactured articles, such as
ceramic wares (among other items), are not included in this
heading.
The fact that these ceramic articles incorporate hand-
painted subjects does not mandate their classification as
paintings executed entirely by hand. The items are actually
craft articles produced, at least in part, by a manufacturing
process (that being preparation, shaping, drying, firing, and
finishing). The articles are therefore not classifiable as
paintings under heading 9701, HTSUSA.
Heading 6908, HTSUSA, provides, in part, for "[g]lazed
ceramic flags and paving, hearth or wall tiles...." and heading
6913, HTSUSA, provides for "[s]tatuettes and other ornamental
ceramic articles:...." The EN to heading 6913 indicates, in
pertinent part, that the heading covers a wide range of ceramic
articles designed essentially for the interior decoration of
homes, offices, assembly rooms, churches, etc. Included are
articles which have no utility value but are wholly ornamental,
such as haut or bas reliefs and ornaments for mantelpieces and
shelves (animals, symbolic or allegorical figures, etc.).
In comparing headings 6908 and 6913, HTSUSA, heading 6908
does not accurately describe the hand-painted ceramic tiles
because they are not commonly used for facing walls but are
-3-
wholly ornamental with no utility value. See the EN to heading
6907. The description of ornamental ceramic articles in heading
6913, HTSUSA, comfortably fits the subject items.
It is our determination that the hand-painted ceramic
articles are classified in subheading 6913.90.2000, HTSUSA, the
provision for statuettes and other ornamental ceramic
articles...of ceramic tile.
HOLDING:
The ceramic art paintings are classified under subheading
6913.90.2000, HTSUSA, the provision for "[s]tatuettes and other
ornamental ceramic articles: Other: Other: Of ceramic tile." The
applicable duty rate for this subheading is 4.2 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division