CLA-2 R:C:T 957621 CMR
Ms. Tracey Ellman
PBB USA Inc.
434 Delaware Avenue
Buffalo, New York 14202
RE: Reconsideration of New York Ruling Letter (NYRL) 804597;
Classification of nautical wall display plaques of wood, rope
and other materials
Dear Ms. Ellman:
This is in response to your request of February 9, 1995, on
behalf of Azor Trader, requesting Customs reconsider our
classification decision in NYRL 804597 of December 20, 1994. In
that ruling, Customs classified the "International Signal Code"
wall plaque and the "Nautical Board" wall plaque in heading 5609,
Harmonized Tariff Schedule of the United States (HTSUS), as
articles of rope. Your client believes the items are more
properly classified in heading 9701, which provides for, among
other things, collages and similar decorative plaques. In the
alternative, your client proposes classification in Chapter 70,
based upon the glass window portion of the frame.
FACTS:
This office did not receive any samples of the items at
issue. Therefore, the following descriptions are based upon the
report by the National Import Specialists in our New York office
that reviewed this case and the description contained in NYRL
804597.
The International Signal Code wall plaque consists of a 16
by 21 inch sheet of wood fiberboard upon which is mounted a
multicolored printed nautical flag signal chart surrounded by
twelve variously knotted ropes. Each type of knot is identified
by a small metal sign. The ropes appear to be made of vegetable
fibers other than cotton. The display is enclosed in a finished
wooden frame with a glass window.
-2-
The Nautical Board wall plaque consists of a 8 by 13 inch
sheet of felt-covered wood fiberboard upon which are mounted five
variously knotted ropes. Each type of knot is identified by a
small metal sign. The knots are fashioned from short lengths of
nylon rope. In some cases, the knots are wound around miniature
wooden tackle boxes and cleats for illustrative purposes. The
display is enclosed in a finished wooden frame with a glass
window.
ISSUE:
Are the two wall plaques at issue properly classified in
heading 9701, a decorative plaques similar to collages, or were
they properly classified in NYRL 804597 as articles of rope based
upon application of General Rule of Interpretation 3(c)?
Was classification in Chapter 70 based upon the glass window
portion of the frame considered in NYRL 804597?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
Heading 9701, HTSUS, provides for collages and similar
decorative plaques, among other things. The Explanatory Notes to
the Harmonized Commodity Description and Coding System, the
official interpretation of the tariff at the international level,
state in regard to heading 9701, in relevant part:
(B) COLLAGES AND SIMILAR DECORATIVE PLAQUES
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.
For the purpose of this group, the term "similar
decorative plaques" does not include articles consisting of
a single piece of material, even if mounted or glued on a -3-
backing, which are more specifically covered by other
headings of the Nomenclature such as "ornaments" of
plastics, of wood, of base metal, etc. Such articles are
classified in their appropriate headings (headings 44.20,
83.06, etc.).
The term "collage" is defined in Webster's II New Riverside
University Dictionary, 1984, at 280, as: "An artistic composition
of objects and materials pasted over a surface, often with
unifying lines and color." In Webster's New World Dictionary of
American English (Third College Edition) 1988, at 273, "collage"
is defined as: "an art form in which bits of objects such as
newspaper, cloth, pressed flowers, etc., are pasted together on a
surface in incongruous relationship for their symbolic or
suggestive effect."
Customs believes that the wall plaques at issue are not
collages as defined by the Explanatory Note. In addition, we do
not believe the items are properly considered similar decorative
plaques. The wall plaques at issue are not a collection of bits
and pieces put together to create a picture or decorative design
or motif; nor are they put together for a symbolic or suggestive
effect. They are simply straightforward, informative displays.
We do not believe they are similar to collages as that term is
commonly understood.
In classifying the subject wall plaques in NYRL 804597,
Customs considered the plaques to be composite goods which could
not be classified using General Rule of Interpretation (GRI) 1.
Therefore, Customs applied GRI 3 and considered the following
headings to equally warrant consideration for the International
Signal Code plaque: heading 4414 (the frame, including the
backboard and glass); heading 4911 (printed matter); and heading
5609 (articles of rope). For the Nautical Board plaque, Customs
considered the following headings: heading 4414 and heading 5609.
Your client believes that the glass window portion of the
wooden frame should be separately considered and applying GRI
3(c), i.e., classification based upon the heading which appears
last in the tariff from among the headings meriting
consideration, the plaques would be classified in Chapter 70.
However, the Explanatory Note for heading 4414, the heading in
which the wooden frame is classifiable, indicate: "Frames remain
in this heading if fitted with backs, supports and plain glass."
As the glass window portion of the wooden frame is included in
the frame's classification in heading 4414, there is no need to
consider a separate classification heading which would encompass
only the glass window.
This office agrees with the decision in NYRL 804597 that no
single component can be said to impart the essential character to -4-
the wall plaques. We also agree with the headings which warrant
consideration. As the heading for articles of rope appears last
in the tariff, that is the heading in which the wall plaques at
issue are properly classified.
HOLDING:
NYRL 804597 is affirmed.
The International Signal Code wall plaque is classified in
subheading 5609.00.2000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for, among other
things, articles of rope, of vegetable fibers, except cotton.
Goods classified in this subheading are currently dutiable at 4
percent ad valorem.
The Nautical Board wall plaque is classified in subheading
5609.00.3000, HTSUSA, which provides for, among other things,
articles of rope, of man-made fibers. Goods classified in this
subheading are currently dutiable at 8.6 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division