CLA-2-94:CL:PD:CO:TEB:F01
Robert Demers
Deloitte & Touche
1 Place Ville-Marie
Suite 3000
Montreal QC H3B 4T9
RE: The tariff classification of mosaic collages from Canada.
Dear Mr. Demers:
In your letter dated April 15, 1999, on behalf of Mosaique Surface, you requested a tariff classification ruling.
The items are collages that consist of cut pieces of stone and glass which are then glued to a textile backing to form a specific picture or decorative design. A team of artists creates the design or picture and it is then recreated in mosaic stone cubes. The two collages, one entitled Stella, a picture of a person, measuring 6" x 6" and the other entitled Basket, a design depicting a colorful basket of flowers, measuring 24" x 24", are artistic compositions of materials pasted over a textile surface. These collages are flat and are designed to hang on the wall.
The applicable subheading for the mosaic collages will be 9701.90.0000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated plaques; all of the foregoing framed or not framed, other. The duty rate will be free.
In accordance with Section 134.32(p) of the Customs Regulations, Goods of a NAFTA country which are original works of art are excepted from country of origin marking.
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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio