CLA-2 CO:R:C:F 089933 STB
Ms. Elizabeth W. Estes
1682 Hilton Head Court #2303
El Cajon, CA 92019
RE: Batiks; Paintings of Heading 9701
Dear Ms. Estes:
This is in response to your July 8, 1991, letter requesting
the tariff classification of batik paintings to be imported from
China. A sample and two photographs were submitted with your
request.
FACTS:
The submitted sample is a 22-1/2" x 30" colored cloth with
wax painting thereon depicting native dancing girls using large
paddles to stir a pot on the ground. Birds and fowl are pictured
nearby.
Wax paintings, also known as batik, are made by hand. The
only manufactured items are some of the dyes and the cloth or
paper canvas. You state that the wax paintings are hand made
pieces of artwork to be framed and hung on the wall. They will
be imported framed and unframed according to customer
requirements. Among the framed pieces, some will be framed on
Chinese scrolls and others will be framed in the traditional
western style either in the U.S. or in Mexico.
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 piece of
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 dyeing 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 explained above must
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be followed for each one.)
ISSUES:
Whether the batiks are classifiable as "paintings" in
heading 9701, HTSUSA.
What are the marking requirements?
LAW AND ANALYSIS:
Classification
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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 subject batik paintings may be classified by reference
to GRI 1. Heading 9701, HTSUSA, provides for "[p]aintings
...executed entirely by hand...." The Explanatory Notes, which
represent the official interpretation of the tariff at the
international level, offer guidance in understanding the scope of
the headings. The Explanatory Note to heading 9701 indicates
that the heading covers:
[P]aintings, drawings and pastels (whether
ancient or modern) executed entirely by hand.
These works may take the form of...
wax paintings..., etc., executed on any material.
(Underscore added.)
As the batiks in question are wax paintings executed
entirely by hand, they are classifiable in heading 9701, HTSUSA.
This same conclusion was reached in Headquarters Ruling Letter
089762, dated October 2, 1991, which concerned similar
merchandise.
Marking
Articles of a class or kind specified in Section 134.33,
Customs Regulations, are excepted from the requirements of
country of origin marking in accordance with the provisions of
section 304(a)(3)(J), Tariff Act of 1930, as amended (19 U.S.C.
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1304(a)(3)(J)). Works of art are included on the list. We
consider the submitted sample to constitute a work of art within
the meaning of this provision. The fact that it is classified as
a painting executed entirely by hand supports this conclusion.
Accordingly, the batik is excepted from marking; however, the
outermost container in which the batik is imported must be marked
to indicate the country of origin. In addition, if the batik is
to be repacked in new containers after release from Customs
custody, the certification requirements set forth in section
134.25, Customs Regulations, apply.
HOLDING:
The batiks are classifiable in subheading 9701.10.0000,
HTSUSA, the provision 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 of the
foregoing framed or not framed: paintings, drawings and pastels.
Articles classifiable in subheading 9701.10.0000, HTSUSA, are
entitled to duty free entry into the U.S. The batiks are
excepted from individual marking; however, the outermost
container is required to be marked.
Sincerely,
John Durant, Director
Commercial Rulings Division