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HQ 089762


October 2, 1991

CLA-2 CO:R:C:F 089762 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000

Ms. Elizabeth Howitt
Mr. Oscar Curi
ECO-BRAZIL Corp.
250 West 94th St. # 13JK
New York, NY 10025

RE: Batiks; Paintings of Heading 9701.

Dear Ms. Howitt and Mr. Curi:

This is in response to your June 3, 1991 letter requesting the classification of various batik paintings under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were forwarded for our examination.

FACTS:

The samples submitted include an 11" x 9-1/4" batik painting depicting a village man walking along the shoreline, carrying tied fish over his shoulder. Sailboats are present in the background. The other sample is a 12-1/2" x 8-3/4" photograph of a batik painting depicting village houses and plants, people walking and carrying articles, a man riding a horse, and a pack of donkeys. The step by step process of how the batiks are made is as follows:

1). The outlines of the images of the paintings are first sketched on paper and then transferred to a piece of material. 2). The wax is then heated and applied with a thin brush to the areas where the color to be dyed is not wanted. 3). This process is repeated for each color, starting with the lightest and moving to the darkest. 4). After each dyeing, the batik is hung to dry. 5). After the dyeing is completed, a piece of newspaper is placed on top of the painting and a hot iron is passed to remove the wax. [Regardless of the number of batiks made, the same step by step process explained above must be followed for each one.]

ISSUE:

Whether the batiks are classifiable as "paintings" in heading 9701, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 9701, HTSUSA, provides for "[p]aintings...executed entirely by hand...." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explantory Note to heading 9701 indicates that the heading covers:

[P]aintings, drawings and pastels (whether ancient or modern) executed entirely by hand. These works may take the form of... wax paintings..., etc., executed on any material. (Underscore added.)

As the batiks in question are wax paintings executed entirely by hand, they are classifiable in heading 9701, HTSUSA.

HOLDING:

The batiks are classifiable in subheading 9701.10.0000, HTSUSA, 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 manufactured articles; collages and similar decorative plaques; all of the foregoing framed or not framed: paintings, drawings or pastels. Articles classifiable in subheading 9701.10.0000 are entitled to duty free entry into the U.S.

Sincerely,

John Durant, Director

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