CLA-2-97:OT:RR:NC:N4:433
Michael Brett Graeser
Strategic Procurement Manager
Patton Picture Company
207 Lynndale Court
Mechanicsburg, PA 17050
RE: The tariff classification of a piece of art-work from China.
Dear Mr. Graeser:
In your letter dated October 5, 2016, you requested a tariff classification ruling. Photographs were submitted.
The item in question is a mixed media piece of art-work. The item is printed on 11 inches by 14 inches paper that is designed to look like real wood planks and is mounted with adhesive to an 11 inches by 14 inches Medium-density Fibreboard (MDF) sheet backer. The item consists of approximately 50 silver, panel board/ring shank nails inserted through the paper art and into the 6 millimeter MDF backer for support. Approximately 15 yards of embroidery thread is wrapped around the tops of nail heads, in a predetermined geometric pattern, thereby completing the art-work design. The art-work design is then stapled to the back of an assembled polystyrene plastic frame with glass and covered with kraft paper. Two metal D-ring hangers are attached to the back of the MDF for purposes of hanging the finished art-work design. In its finished condition the art-work design depicts a birdhouse (constructed from three different colored embroidery threads) with two symmetrical birds facing each other, with a saying “Home is my happy place.”
Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States (HTSUS). The General Rules of Interpretation (GRIs) to the HTSUS set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 provides that the classification of goods shall be determined 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 GRIs, 2 through 6, may then be applied in order.
Heading 9701, HTSUS, 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 the foregoing framed or not framed.”
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). ENs 9701 (B) provides in pertinent part, the following:
This group covers collages and similar decorative plaques, consisting of bits 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 up to products which require a high degree of craftsmanship and which may be genuine works of art.
When terms are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS, or need further elaboration, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
To elaborate on the meaning of “collage” as provided by the ENs to heading 9701, the Online Oxford English Dictionary defines the term “collage” in relevant part, as: “an abstract form of art in which photographs, pieces of paper, newspaper, cuttings, string, etc. are placed in a juxtaposition and glued to the pictorial surface; such a work of art.” Similarly, the Online Merriam-Webster dictionary defines a “collage,” in relevant part, as: “a work of art that is made by attaching pieces of different materials (such as paper, cloth, or wood) to a flat surface. With definition construed, it is the position of this office that the item in questions is a “collage,” specifically that of a “mixed media string art collage,” classifiable under GRI 1 in heading 9701, HTSUS.
The applicable subheading for the “mixed media string art collage” will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 the foregoing framed or not framed: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division