HQ 952431: Oil Paintings on Velveteen; Not Paintings Executed Entirely by Hand

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 952431

                        January 15, 1993


CLA-2  CO:R:C:F  952431  GGD

CATEGORY:  Classification

TARIFF NO.:  6304.92.0000

Mr. Marcos Lizarraga
Brown, Alcantar & Brown, Inc.
9630 Plaza Circle
El Paso, Texas 79927

RE:  Oil Paintings on Velveteen; Not Paintings Executed Entirely
     by Hand

Dear Mr. Lizarraga:

     This letter is in response to your inquiry of July 24, 1992,
on behalf of your client, concerning the tariff classification of
articles identified as velvet oil paintings, to be imported from
Mexico by RPM Sales Corp.  Samples consisting of a pencil drawing
subsequently converted into a stencil, an illustrated book of
painting techniques, and a finished painting, were submitted with
your inquiry.  

FACTS:

     The articles at issue are paintings executed on velveteen
(cotton) in a process involving several steps.  The artist draws
the subject(s) on paper with a pencil.  The paper is then
perforated along both the drawing's outline and its prominent
features, creating a stencil.  The stencilled paper is then laid
on top of velveteen.  Powder is placed on the paper and rubbed
over and through the tiny perforations, a "transfer technique"
which creates a powdered outline of the subject(s) on the
velveteen.  The stencil and any excess powder are lifted off of
the velveteen.  The artist then paints the work with brush and
oil, using the powdered dot outline for guidance.  At some point
after removal of the stencil, a "silhouette technique" may also 
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be used.  This technique involves covering painted subjects with
a thick-stock silhouette (or mask), hand-made by the artist, in
order to paint other portions of the velveteen without marking
those previously worked.

ISSUE:

     Whether the articles are classified under heading 9701,
HTSUSA, as paintings executed entirely by hand; or under heading
6304, HTSUSA, as other furnishing articles.                      
                         
LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

     Heading 9701, HTSUSA, provides, in pertinent part, for
"[p]aintings, drawings and pastels, executed entirely by
hand...."  The EN to heading 9701 emphasizes that the group
covers paintings executed entirely by hand.  The EN further
states that, as these works must be executed entirely by hand,
articles obtained wholly or partly by any other process are
excluded (all emphases in original).  The EN suggests some
examples of excluded articles, which include (but are not limited
to) paintings executed by hand on an outline or on a drawing
obtained by ordinary engraving or printing processes, and so-
called "authentic copies" of paintings obtained by means of a
number of masks or stencils, even if certified authentic by the
artist.

     In your ruling request, you essentially assert that,
although techniques involving a single stencil and, in some
cases, a single mask or silhouette, are used to produce the
articles, they are properly classified as paintings executed  
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entirely by hand.  You state that since the drawing, the stencil,
the mask (each of which are said to be used for one painting
only, then discarded), and the painting are all produced by the
hand of the same artist, without the use of an ordinary engraving
or printing process, there is no basis upon which to exclude the
paintings from classification under heading 9701, HTSUSA.  

     We disagree.  The fact that these paintings are executed by
hand without recourse to the few example processes identified in
the EN, does not mandate their classification as paintings
executed entirely by hand.  The subject articles are partly
obtained by a process in which a powder outline of the subject(s)
is transferred to the painting surface through a stencil,
providing guidance to the painter.  We find that this process
excludes these works from the group of paintings executed
entirely by hand.  The articles are therefore not classifiable as
paintings under heading 9701, HTSUSA.

     Heading 6304, HTSUSA, provides, in part, for "[o]ther
furnishing articles, excluding those of heading 9404...."  The EN
to heading 6304 indicates, in pertinent part, that the heading
covers articles of textile materials for use in the home, public
buildings, theatres, and churches, including wall hangings and
textile furnishings for ceremonies.  It is our determination that
the oil paintings on velveteen are classified in subheading
6304.92.0000, HTSUSA, the provision for other furnishing
articles...not knitted or crocheted, of cotton.

HOLDING:

     The velvet oil paintings are classified as "[o]ther
furnishing articles...: Other: Not knitted or crocheted, of
cotton" in subheading 6304.92.0000, HTSUSA, textile category 369. 
The applicable duty rate for this subheading is 7.2 percent ad
valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since 
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part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division