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NY 806548




February 16, 1995

CLA-2-98:S:N:N8:233 806548

CATEGORY: CLASSIFICATION

TARIFF NO.: 9812.00.2000

Mr. Stephen L. Whittington, Dir.
University of Maine
Hudson Museum
5746 Maine Center For The Arts
Orono, Maine 04469-5746

RE: The tariff classification of textile molas from Panama.

Dear Mr. Whittington:

In your letter dated January 31, 1995, you requested a tariff classification ruling.

You are the Director of the Hudson Museum at the University of Maine. The Hudson Museum is a 501 (c) 3 tax exempt educational institution. You will be reveiving a donation of 1000 molas from a Mr. Theoador Hans. Mr. Hans is a United States citizen living in Germany. The mola is a textile article created by the Cuna Indians of the San Blas Islands of Panama. You have submitted a sample, consisting of a colorful embroidered bird and plant. The dimensions are approximately 15-1/2 inches L x 12-1/2 inches H x 1/8 inch D. The mola is a cut work stitchey. The Cuna Indians began by cutting slots and outlines of figures in the top layer of cloth, turning under the edges and allowing the color of the cloth underneath to show through. It is only applique in the sense that layers of cloth with designs cut into them are "applied" to a bottom layer.

The mola achieved art status when Dr. Louis Hoover, head of Illinois State University Art Department, decided to devote the remainder of his life helping the Cuna artist. Dr. Hoover first collected more than a thousand quality molas from all the areas of San Blas. These molas formed a background or research group for study, classification, and development of nonmenclature. After many trips into the Cuna country and long talks with the tribal leaders it was possible to begin to understand the stories being told by the molas.

Subheading 9812.00.20. Harmonized Tariff Schedule of the United States, allows duty-free articles imported for exhibition by an institution or society established for the encouragement of agriculture, arts, education or science. U.S. Note 1 to subchapter X111 states that the provisions of this subchapter do not apply to articles intended for sale or for any purpose other than exhibition or erecting a public monument, nor do they apply to any institution or society engaged in or connected with business of a private or commercial character.

Based on your submitted information, the Hudson Museum is not engaged in or connected with business of a commercial character. It has been established for the encouragment of the arts and culture. Thus the requirements of subheading 9812.00.20, HTSUS, appear to be met. However, under the CFR 10.49, the District Director may require a copy of the charter or other evidence of the character of the institution for which the articles are imported. The molas may not be sold, transferred or used in any manner contrary to the provisions of the regulations of this part.

The submitted sample is being returned to you under separate cover.

The applicable subheading for the textile molas will be 9812.00.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Articles imported for the use of an institution established for the encouragement of the arts. The duty rate will be free.

Regarding the possibility that some of the molas may be sold in the museum gift shop, please contact National Import Specialist John Hansen at 212-466-5854.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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