CLA-2-98:S:N:N8:233 806548
Mr. Stephen L. Whittington, Dir.
University of Maine
Hudson Museum
5746 Maine Center For The Arts
Orono, Maine 04469-5746
RE: The tariff classification of textile molas from Panama.
Dear Mr. Whittington:
In your letter dated January 31, 1995, you requested a
tariff classification ruling.
You are the Director of the Hudson Museum at the University of
Maine. The Hudson Museum is a 501 (c) 3 tax exempt educational
institution. You will be reveiving a donation of 1000 molas from
a Mr. Theoador Hans. Mr. Hans is a United States citizen living in
Germany. The mola is a textile article created by the Cuna Indians
of the San Blas Islands of Panama. You have submitted a sample,
consisting of a colorful embroidered bird and plant. The
dimensions are approximately 15-1/2 inches L x 12-1/2 inches H x
1/8 inch D. The mola is a cut work stitchey. The Cuna Indians
began by cutting slots and outlines of figures in the top layer of
cloth, turning under the edges and allowing the color of the cloth
underneath to show through. It is only applique in the sense that
layers of cloth with designs cut into them are "applied" to a
bottom layer.
The mola achieved art status when Dr. Louis Hoover, head of
Illinois State University Art Department, decided to devote the
remainder of his life helping the Cuna artist. Dr. Hoover first
collected more than a thousand quality molas from all the areas of
San Blas. These molas formed a background or research group for
study, classification, and development of nonmenclature. After
many trips into the Cuna country and long talks with the tribal
leaders it was possible to begin to understand the stories being
told by the molas.
Subheading 9812.00.20. Harmonized Tariff Schedule of the United
States, allows duty-free articles imported for exhibition by an
institution or society established for the encouragement of
agriculture, arts, education or science. U.S. Note 1 to subchapter
X111 states that the provisions of this subchapter do not apply to
articles intended for sale or for any purpose other than exhibition
or erecting a public monument, nor do they apply to any institution
or society engaged in or connected with business of a private or
commercial character.
Based on your submitted information, the Hudson Museum is not
engaged in or connected with business of a commercial character.
It has been established for the encouragment of the arts and
culture. Thus the requirements of subheading 9812.00.20, HTSUS,
appear to be met. However, under the CFR 10.49, the District
Director may require a copy of the charter or other evidence of the
character of the institution for which the articles are imported.
The molas may not be sold, transferred or used in any manner
contrary to the provisions of the regulations of this part.
The submitted sample is being returned to you under separate
cover.
The applicable subheading for the textile molas will be
9812.00.2000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for: Articles imported for the
use of an institution established for the encouragement of the
arts. The duty rate will be free.
Regarding the possibility that some of the molas may be sold
in the museum gift shop, please contact National Import Specialist
John Hansen at 212-466-5854.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport