HQ 084726: Classification of hand painted screen

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 084726

                                 September 21, 1989


          CLA-2 CO:R:C:G 084726 DRR

          CATEGORY:  Classification

          TARIFF NO.:  6110.90.4200

          Ms. Cynthia Pascual
          Kuehne & Nagel
          8803 NW 23rd Street
          Miami, Florida 33172

          Re:  Classification of hand painted screen

          Dear Ms. Pascual

                This is in reference to your letter dated May 19, 1989,
          requesting the classification of a hand painted screen under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

                The merchandise at issue is a hand painted wooden screen or
          room divider which is made of three panels and designed to stand
          on the floor.  The screen is produced in a limited edition of
          twenty-five screens, each signed by the artist.  The panels are
          decorated with whimsical bird-like figures.  The artist has
          studied at the Berlin School of Art and won a prize in 1967 for
          his collages.  The structure of the base of the screen, which is
          attributed to another person, was awarded the "Furniture of the
          Year Award" in 1984 by the foremost German decorative arts
          magazine.

          ISSUE:

                Whether the screen at issue is classifiable under item
          9701.10.0000, HTSUSA, or under item 4421.90.4000, HTSUSA.

          LAW AND ANALYSIS:

                Subheading 9701.10.0000, HTSUSA provides for paintings,
          pastels, drawings, executed entirely by hand.  Item 4421.90.4000,
          HTSUSA, provides for wood blinds, shutters, screens and shades,
          all the foregoing with or without their hardware.















                                        - 2 -

                The Explanatory Notes to the HTSUSA constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes to Heading 9701, state that the headnote
          excludes hand-decorated manufactured articles such as wall
          coverings consisting of hand-painted woven fabrics, holiday
          souvenirs,etc., which are classified under their own appropriate
          headings.  The Explanatory Notes to Heading 4421 states that the
          headnote covers all articles of wood manufactured by turning or
          any other method, or of wood marquetry or inlaid wood.  According
          to GRI 1, classification shall be determined according to the
          terms of the headings and any relative section or chapter Notes.

          HOLDING:

                The wooden screen at issue is classifiable under subheading
          4421.90.4000, HTSUSA, as wood blinds, shutters, screens and
          shades,  all the foregoing with or without their hardware, other,
          with a duty rate of 16-2/3 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division