CLA-2 RR:TC:FC 958885 K
Director, National Commodity Specialist Division
U.S. Customs Service
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Electronic 6431, Difference Number DA6 0024974; Suncatchers;
Modification of
Headquarters Ruling Letter 089401
Dear Sir:
In the memorandum from your office dated February 1, 1996,
you reported a difference with the Port of Chicago concerning the
classification of certain hand-painted suncatchers. Our decision
follows.
FACTS:
Similar merchandise was also the subject of Headquarters
Ruling Letter 089401, dated September 4, 1991, involving a
further review decision for protest number 2704-90-04750. The
merchandise was described as a suncatcher made of glass, with
lead channeling outlining the perimeter of each item. A lead
chain facilitates the hanging of the suncatcher from a window.
The glass portion glistens as it reflects the sun's rays. Each
suncatcher contains a hand-painted design of an animal.
A sample of the merchandise that is the subject of this
difference was submitted. In addition, at Headquarters request,
the importer of the merchandise involved with this difference
submitted five samples in correspondence dated April 19, 1996.
The samples are approximately three and one half and five and one
half inches in diameter. Counsel representing the importer
submitted letters dated July 1 and July 15, 1996. A meeting with
counsel was requested and granted on July 16, 1996. Counsel
maintains that the suncatchers are identical to the suncatchers
held by the Court of International Trade to be paintings executed
entirely by hand, classified in
subheading 9701.10.00, Harmonized Tariff Schedule of the United
States (HTSUS).
ISSUE:
The issue concerns whether the glass paintings are paintings
executed entirely by hand and, also, whether they are hand-painted or hand-decorated manufactured articles.
LAW AND ANALYSIS:
Subheading 9701.10.00, HTSUS, provides for a free duty rate
for paintings...executed entirely by hand, other than hand-painted or hand-decorated manufactured articles.
In the protest decision cited above, we stated, in effect,
that even if the paintings were done entirely by hand, they were
hand-painted manufactured glass articles not included in
subheading 9701.10.00, HTSUS. In the proceedings that followed
in the Court of International Trade, Court No. 92-03-00204, the
Customs Service agreed with the Department of Justice that the
paintings were not painted manufactured articles and stipulated
that the painted suncatchers were classified in subheading
9701.10.00, HTSUS, as paintings executed entirely by hand. The
decision of the Court in Court No. 92-03-00204 was published
without a formal opinion as an Abstracted Classification Decision
as reported in Volume 29, No. 5, of the Customs Bulletin, dated
February 1, 1995. Also, see the Abstracted Classification
Decisions for Court Numbers 92-01-00694, 93-01-00017, 93-08-00482, and 94-04-00209, as reported in Volume 29, No. 8, of the
Customs Bulletin dated February 22, 1995.
The decisions of the Court are controlling.
HOLDING:
The suncatchers, which was the subject of the Court
decisions, and all identical articles, are classified in
subheading 9701.10.00, HTSUS, as paintings executed entirely by
hand.
Headquarters Ruling Letter 089401, dated September 4, 1991,
is modified by operation of law in accordance with the Court
decisions as cited above.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division