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HQ H005723




April 3, 2007

CLA-2 RR:CTF:TCM H005723 ADK

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 5901.90.40

Veronica Atkinson
Michaels Stores, Import Department
8000 Bent Branch Drive
Irving, TX 75063

RE: Classification and Marking of an Artist Canvas

Dear Ms. Atkinson:

This is in response to the request submitted by your company, dated December 12, 2006, to United States Customs and Border Protection (CBP) in New York, in which a binding ruling pertaining to classification and country of origin marking requirements of a cotton artist canvas under the Harmonized Tariff Schedule of the United States (HTSUS) was requested. The submission was referred to this office for a response.

FACTS:

The subject article is a prepared artist canvas. The canvas is comprised of 100% cotton fabric which is woven in India. Once woven, the fabric is shipped to Vietnam where it is primed, cut, stretched and then framed. The framed canvas is then packaged for export and sent to the United States. The importer, Michael Stores, has requested classification and country of origin marking advice for the framed canvas.

ISSUES:

What is the proper classification under the HTSUS for the artist canvas; What is the country of origin of the artist canvas and what are the country of origin marking requirements; and What is the correct Manufacturer Identification Code (MID) that should appear on the commercial invoice?

LAW AND ANALYSIS:

We will first consider the proper classification, under the HTSUS, for the subject canvas. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 GRIs 2 through 6 may then be applied in order. The HTSUS provision under consideration is as follows:

5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations:

5901.90 Other:

5901.90.40 Other

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The relevant EN is:

59.01 (3): Prepared painting canvas.

Prepared painting canvas, usually of linen, hemp or cotton, sized and then coated on one surface with a mixture of linseed oil with other substances (e.g. zinc oxide). It is usually in pieces of a size suitable for use stretched on frames, but remains classified here even if backed with wood or cardboard.

The subject article satisfies the requirements set forth in both heading 5901, HTSUS, and EN 59.01(3). It meets the heading terms eo nomine because it is a “prepared painting canvas.” Furthermore, the ENs explain that the heading applies to painting canvases, of cotton. Because the subject article is a painting canvas, of cotton, it is classifiable in heading 5901, HTSUS. See New York Ruling (NY) M84219, dated August 10, 2006 (Cotton artist canvas classified under subheading 5901.90.40, HTSUS) NY H82997, dated July 2, 2001 (Cotton artist canvas classified under subheading 5901.90.40, HTSUS).

We next consider the country of origin and marking requirements for the subject article. After reviewing your request, it has come to our attention that certain published rulings need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. We intend to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe we can best meet our obligations regarding the sound administration of the HTSUS and other customs and related laws. See 19 C.F.R. 177.7(a). As a consequence, we cannot address the country of origin or marking requirement questions at this time. Additionally, we cannot answer the request regarding which MID to use.

We invite you to comment on the relevant proposed modification or revocation, which we will publish soon in an issue of the Customs Bulletin, available at www.cbp.gov. The notice and comment procedure typically takes 60 days from the date of publication of the proposed change before a final modified or revoked ruling is published and, other than as provided in 19 C.F.R. 177.12(e), 60 additional days before the change becomes effective.

On publication of the final ruling, if you still wish you may resubmit your request for a prospective ruling to CBP, National Commodity Specialist Division, One Penn Plaza, 10th Floor, New York, NY 10119.

HOLDING:

The 100% cotton artist canvas is classifiable under heading 5901, HTSUS. Specifically, it is classifiable under subheading 5901.90.40, HTSUS, which provides for: “Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations: Other: Other.” The 2007, column one, general rate of duty is 4.1 percent ad valorem.

The subject prepared artist canvas of fibers other than man-made, falls within textile category designation 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Reports for Absolute Quotas” which is available on our website at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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