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HQ 088107

February 1, 1991

CLA-2 CO:R:C:F 088107 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.90.0000

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: Picture; Collage

Dear Mr. Bartee:

This letter is in response to your inquiry of October 5, 1990 regarding classification of a picture exhibiting natural flowers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise was submitted with your request.

FACTS:

The sample picture consists of natural flowers under glass with a wood frame. The picture, including frame, measures approximately 6-1/2" x 6-1/2". These items will be mass produced by craftsmen and will be imported at a cost to you of $2.65 each. They will be sold in gift stores for use as decorative items.

ISSUE:

What is the proper classification of these pictures?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Heading 9701, HTSUSA, provides for "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed." (Emphasis added). The Explanatory Notes, which constitute the official interpretation
of the HTSUSA at the international level, offer guidance in understanding the scope of the provisions within each chapter of the schedule. Explanatory Note (B) to Heading 9701, HTSUSA, provides the following:

This group covers collages and similar decorative plaques, consisting of bits and pieces of various animal, vegetable or other materials, assembled so as to form a picture or decorative design or motif and glued or otherwise mounted on a backing, e.g., of wood, paper or textile material. The backing may be plain or it may be hand-painted or imprinted with decorative or pictorial elements which form part of the overall design. Collages range in quality from articles cheaply produced in quantity for sale as souvenirs up to products which require a high degree of craftsmanship and which may be genuine works of art.

Frames around paintings, drawings, pastels, collages or similar decorative plaques are to be treated as forming part of those articles and classified with them in this heading only if they are of a kind and of a value normal thereto (see Note 5 to this Chapter).

Based on the information you have provided, we have determined that the sample merchandise falls within the definition of "collages" as defined in the above Explanatory Notes. Glass is not specifically mentioned in the Explanatory Notes as a backing for collages; however, glass is not an uncommon alternative for such items, and the sample backings that are listed are only provided as examples. Therefore, based on the Explanatory Notes to Chapter 97, the pictures are classified as collages in subheading 9701.90.0000, HTSUSA.

HOLDING:

The subject items, constructed of natural flowers mounted on a glass backing with a wood frame, are properly classified in subheading 9701.90.0000, HTSUSA, as collages and similar decorative plaques. Articles classified under this subheading are entitled to duty free entry.

Sincerely,

John Durant, Director

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