CLA-2 CO:R:C:G 084244 SM
Ms. Sylvia J. Naylor
405 Briarwood Drive
Kingston, Ontario K7M 7V2
Canada
RE: Tariff classification of embroidered pictures/hangings
Dear Ms. Naylor:
Your letter of March 30, addressed to our New York
office, requesting a tariff classification ruling for your
embroidered pictures/hangings, has been referred to this
office for reply.
FACTS:
You state that you are a textile artist and that your
work is exhibited and sold in galleries in several countries,
and that you would like to exhibit in the United States. You
enclose copies of a number of articles and announcements con-
cerning exhibitions of your work.
No samples were submitted, but you have sent slides and
pictures of your works. They consist of landscapes as well as
pictures of gardens and wildflowers, each one unique, formed
by embroidery on silk or cotton. After making a sketch on
paper from one of your own photographs, you use a machine
needle to embroider on fabric held with an embroidery hoop.
The machine is not computerized and does not use preset
embroidery stitches. The feed teeth are stopped to allow free
movement of the fabric. The picture may be finished with hand
embroidery and/or other techniques such as applique, and each
is signed. It can then be framed and displayed.
ISSUE:
How are the embroidered pictures/hangings classified?
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LAW AND ANALYSIS:
Classification of imported merchandise under the Har-
monized Tariff Schedule of the United States Annotated
(HTSUSA) is in accordance with the General Rules of Interpre-
tation (GRI's). GRI 1 provides that classification is deter-
mined first in accordance with the terms of the headings of
the tariff and any relative section and chapter notes and
then, if nothing in the headings or notes otherwise requires,
in accordance with the remaining GRI's.
Several headings of the tariff provide for certain works
of art and carry a rate of duty of free. For example, heading
9701, HTSUSA, covers paintings, drawings, and pastels executed
entirely by hand. Heading 9702 covers original engravings,
prints, and lithographs. Heading 9703 covers original sculp-
tures and statuary. None, however, includes embroidered
pictures.
The finished pictures are intended to be displayed on a
wall. Thus they fall under heading 6304, HTSUSA, a provision
for other furnishing articles including wall hangings.
HOLDING:
The embroidered pictures/hangings are classified under
subheading 6304.92, 6304.93, or 6304.99, HTSUSA, according to
their fiber content.
If the materials used to make the pictures/hangings are
wholly obtained or produced in the territory of Canada and/or
the United States, the finished products may qualify as goods
originating in the territory of Canada and be subject to a
reduced rate of duty under the United States-Canada Free-Trade
Agreement.
If you bring the works in temporarily for exhibition,
and not for sale or sale on approval, they may qualify for
duty-free entry under bond, under subheading 9813.00.70,
HTSUSA, which provides for:
Works of the free fine arts . . . brought into the
United States by professional artists . . . arriv-
ing from abroad for use by them for exhibition and
in illustration, promotion, and encouragement of
art, science or industry in the United States
-3-
If the goods qualify as "originating in Canada" under the
United-States Canada Free-trade Agreement, posting of bond
would not be required.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: CITA
cc: Legal Reference Section
cc: NIS Larry Mushinske
cc: NIS Richard Eyskens
cc: Phil Robins