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HQ 950785

June 8, 1992

CLA-2 CO:R:C:T 950785 CRS


TARIFF NO.: 6304.92.0000

Paul G. Giguere, Esq.
1133 Connecticut Avenue, N.W.
Suite 1000
Washington, D.C. 20036

RE: Textile applique; wall hanging; not similar to a collage and similar decorative plaques; EN 97.01.

Dear Mr. Giguere:

This is in response to your letter of November 21, 1991, on behalf of l'Atelier au Fils d'Indra, of Pondicherry, India, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise in question was provided and is described below.


The merchandise in question consists of pieces of textile material mounted by means of decorative embroidery on a textile backing, the whole forming abstract creations or representations of, e.g., traditional Indian motifs or contemporary village scenes.

The submitted sample consists of a cotton fabric background measuring 46 inches in length by 13 inches in height, to which a piece of blue fabric measuring 44 inches by 11 inches has been sewn. On top of the blue fabric, which gives the appearance of water, are sewn various appliqued ducks, fish and flowers.

You state that the textile appliques in question have been exhibited as works of art and contend that the sample article is classifiable a collage or similar decorative plaque.


The issue presented is whether the sample textile applique work on a textile backing, the whole forming a pictorial representation, is classifiable as a collage or as an other furnishing article.


Heading 9701, HTSUSA, provides, inter alia, for collages and similar decorative articles. The Explanatory Notes (EN), which although not legally binding, are the official interpretation of the Harmonized System at the international level, provide in pertinent part at EN 97.01(B), 1616, that collages and similar decorative plaques consist of:

[B]its 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 to products which require a high degree of craftsmanship and which may be genuine works of art.

While the article in question forms a pictorial representation, it consists of textile applique rather than "bits and pieces" of various materials.

Furthermore, Customs does not consider the article in question to be a "collage" within the common meaning of that term, i.e., "an art form in which bits of objects as newspaper, cloth, pressed flowers, etc., are pasted together on a surface in incongruous relationship for their symbolic or suggestive effect." Webster's New World Dictionary of American English (Third College Edition) 1988, 273. Consequently, in Customs' view, the textile applique at issue is not the type of article contemplated by the terms of heading 9701.

Heading 6304, HTSUSA, covers other furnishing articles. EN 63.04, 865, provides in relevant part:

This heading covers furnishing articles of textile materials...for use in the home....

The article in question is a decorative textile applique for use in the home. It is not specifically provided for in the HTSUSA. Accordingly, it is Customs' view that the instant merchandise is classifiable as an "other" furnishing article of heading 6304.


The article in question is classifiable in subheading 6304.92.000, HTSUSA, under the provision for other furnishing articles: other: not knitted or crocheted, of cotton. It is dutiable at the rate of 7.2 percent ad valorem and is subject to textile category 369.

Traditional folklore handicraft textile products made in the Indian cottage industry are defined in the U.S. - India bilateral textile agreement at Annex E. These articles may be exempt from quota/visa restrictions. However, an exemption will only be granted for products covered by an exempt certificate issued by the competent Indian authorities in accordance with the visa and certification systems agreed to between India and the United States.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

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