HQ 084244: Tariff classification of embroidered pictures/hangings

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084244

                                      July 14, 1989


             CLA-2 CO:R:C:G  084244  SM

             CATEGORY:  Classification

             TARIFF NO.:  6304.92; 6304.93; 63304.99

             Ms. Sylvia J. Naylor
             405 Briarwood Drive
             Kingston, Ontario  K7M 7V2
             Canada

             RE:  Tariff classification of embroidered pictures/hangings

             Dear Ms. Naylor:

                   Your letter of March 30, addressed to our New York
             office, requesting a tariff classification ruling for your
             embroidered pictures/hangings, has been referred to this
             office for reply.

             FACTS:

                   You state that you are a textile artist and that your
             work is exhibited and sold in galleries in several countries,
             and that you would like to exhibit in the United States.  You
             enclose copies of a number of articles and announcements con-
             cerning exhibitions of your work.

                   No samples were submitted, but you have sent slides and
             pictures of your works.  They consist of landscapes as well as
             pictures of gardens and wildflowers, each one unique, formed
             by embroidery on silk or cotton.  After making a sketch on
             paper from one of your own photographs, you use a machine
             needle to embroider on fabric held with an embroidery hoop.
             The machine is not computerized and does not use preset
             embroidery stitches.  The feed teeth are stopped to allow free
             movement of the fabric.  The picture may be finished with hand
             embroidery and/or other techniques such as applique, and each
             is signed.  It can then be framed and displayed.

             ISSUE:

                   How are the embroidered pictures/hangings classified?
















                                           -2-


             LAW AND ANALYSIS:

                   Classification of imported merchandise under the Har-
             monized Tariff Schedule of the United States Annotated
             (HTSUSA) is in accordance with the General Rules of Interpre-
             tation (GRI's).  GRI 1 provides that classification is deter-
             mined first in accordance with the terms of the headings of
             the tariff and any relative section and chapter notes and
             then, if nothing in the headings or notes otherwise requires,
             in accordance with the remaining GRI's.

                   Several headings of the tariff provide for certain works
             of art and carry a rate of duty of free.  For example, heading
             9701, HTSUSA, covers paintings, drawings, and pastels executed
             entirely by hand.  Heading 9702 covers original engravings,
             prints, and lithographs.  Heading 9703 covers original sculp-
             tures and statuary.  None, however, includes embroidered
             pictures.

                   The finished pictures are intended to be displayed on a
             wall.  Thus they fall under heading 6304, HTSUSA, a provision
             for other furnishing articles including wall hangings.

             HOLDING:

                   The embroidered pictures/hangings are classified under
             subheading 6304.92, 6304.93, or 6304.99, HTSUSA, according to
             their fiber content.

                   If the materials used to make the pictures/hangings are
             wholly obtained or produced in the territory of Canada and/or
             the United States, the finished products may qualify as goods
             originating in the territory of Canada and be subject to a
             reduced rate of duty under the United States-Canada Free-Trade
             Agreement.

                   If you bring the works in temporarily for exhibition,
             and not for sale or sale on approval, they may qualify for
             duty-free entry under bond, under subheading 9813.00.70,
             HTSUSA, which provides for:

                        Works of the free fine arts . . . brought into the
                        United States by professional artists . . . arriv-
                        ing from abroad for use by them for exhibition and
                        in illustration, promotion, and encouragement of
                        art, science or industry in the United States















                                           -3-


             If the goods qualify as "originating in Canada" under the
             United-States Canada Free-trade Agreement, posting of bond
             would not be required.


                                        Sincerely,


                                        John Durant, Director
                                        Commercial Rulings Division



















































             6cc:  Area Director of Customs
                   NY Seaport Area
             cc:   CITA
             cc:   Legal Reference Section
             cc:   NIS Larry Mushinske
             cc:   NIS Richard Eyskens
             cc:   Phil Robins