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HQ 084726


September 21, 1989

CLA-2 CO:R:C:G 084726 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.90.4200

Ms. Cynthia Pascual
Kuehne & Nagel
8803 NW 23rd Street
Miami, Florida 33172

RE: Classification of hand painted screen

Dear Ms. Pascual

This is in reference to your letter dated May 19, 1989, requesting the classification of a hand painted screen under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a hand painted wooden screen or room divider which is made of three panels and designed to stand on the floor. The screen is produced in a limited edition of twenty-five screens, each signed by the artist. The panels are decorated with whimsical bird-like figures. The artist has studied at the Berlin School of Art and won a prize in 1967 for his collages. The structure of the base of the screen, which is attributed to another person, was awarded the "Furniture of the Year Award" in 1984 by the foremost German decorative arts magazine.

ISSUE:

Whether the screen at issue is classifiable under item 9701.10.0000, HTSUSA, or under item 4421.90.4000, HTSUSA.

LAW AND ANALYSIS:

Subheading 9701.10.0000, HTSUSA provides for paintings, pastels, drawings, executed entirely by hand. Item 4421.90.4000, HTSUSA, provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to Heading 9701, state that the headnote excludes hand-decorated manufactured articles such as wall coverings consisting of hand-painted woven fabrics, holiday souvenirs,etc., which are classified under their own appropriate headings. The Explanatory Notes to Heading 4421 states that the headnote covers all articles of wood manufactured by turning or any other method, or of wood marquetry or inlaid wood. According to GRI 1, classification shall be determined according to the terms of the headings and any relative section or chapter Notes.

HOLDING:

The wooden screen at issue is classifiable under subheading 4421.90.4000, HTSUSA, as wood blinds, shutters, screens and shades, all the foregoing with or without their hardware, other, with a duty rate of 16-2/3 percent ad valorem.

Sincerely,

John Durant, Director

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