CLA-2 CO:R:C:G 086100 JBW
Mr. Jeff E. Sosower
Southern Cross Pottery
11 Caba Close
Boambee, N.S.W. 2450
AUSTRALIA
RE: Handcrafted Australian Vases and Platters
Dear Mr. Sosower:
This letter is in response to your inquiry of November
22, 1989, regarding the classification of and rate of duty for
handcrafted vases and platters under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
Southern Cross Pottery is manufacturing a limited
edition series of decorative handmade vases and platters. Each
article is stated to be unique and is designed to be aesthetic
and ornamental, not functional. The pottery is made on a
potter's wheel, hand designed, and individually signed and dated.
The pottery will be imported in three forms: (1) "Oz Bush Pot," a
decorative vase approximately twelve inches high; (2) "Oz Bush
Platter," a decorative platter approximately twelve inches in
diameter; and (3), "Oz Bush Platter," a decorative platter
approximately eighteen inches in diameter.
ISSUE:
Whether the articles under consideration are
classifiable as works of art under the HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
In your letter, you suggest classification of the
articles as "works of art" under Chapter 97, HTSUSA. The Customs
Service acknowledges the aesthetic and special character of the
articles to be imported. However, interpreting the scope of
paintings and sculptures as works of art in a previous statute,
the United States Court of Customs Appeals excluded, among other
crafts, the works of potters. United States v. Olivotti & Co.,
T.D. 36309 (Ct. Cust. App. 1916); see Headquarters Ruling Letter
(HRL) 083107 (April 24, 1989). Although the works are
considered both artistic and beautiful, they are not recognized
as works of the free fine arts under Chapter 97, HTSUSA. Id.
The Explanatory Notes, which provide the official interpretation
of the tariff at the international level, to Heading 9703,
HTSUSA, reflect this interpretation by excluding works of
conventional craftsmanship of a commercial character.
To be classified as sculpture under Chapter 97, the
pottery must exhibit rare and special genius attributable to the
works of a single artist. See Robert Siebert v. United States,
65 Cust. Ct. 380, 384, C.D. 4108 (1970); H.H. Elder and Forest
Lawn v. United States, 64 Cust. Ct. 182, 184, C.D. 3979 (1970).
We have received no information, short of your statements,
relating to the rare and special nature of the pottery or the
status of the makers of the pottery. Until such information is
received, we cannot determine that your pottery is a work of art.
Heading 6913, HTSUSA, provides for statuettes and other
ornamental ceramic articles. The Explanatory Notes include
within Heading 6913, HTSUSA, articles that have no utility value
but are wholly ornamental. Specifically, the Explanatory Notes
include purely ornamental table-bowls, vases, pots, and
jardinires.
From your description, the imported vases and platters
meet the description of articles classified in Heading 6913,
HTSUSA. Classification and rate of duty will ultimately depend
on the composition of the article, which was not specifically
stated in your letter, as follows: If of ceramic tiles, then
classification is appropriate under subheading 6913.90.10,
HTSUSA, with a rate of duty of 4.2 percent ad valorem. If of
earthenware, whether or not decorated, having a reddish-colored
body and a lustrous glaze, and mottled, streaked or solidly
colored brown to black with metallic oxide or salt, then
classification is appropriate under subheading 6913.90.30,
HTSUSA, with a rate of duty of 2.5 percent ad valorem.
Otherwise, the articles are classified under subheading
6913.90.50, HTSUSA, with a rate of duty of 7 percent ad valorem.
HOLDING:
The articles under consideration are classified under
Heading 6913, HTSUSA, as statuettes and other ornamental ceramic
articles. Classification within this heading depends on the
precise composition of the articles.
Sincerely,
John Durant, Director
Commercial Rulings Division