The tariff classification of Art Deco folding screen from Germany.

N080535 November 3, 2009 CLA-2-97:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Peter Algier Atelier-Algier Fünfte (5.) Gartenreihe 26 Saarlouis, Saarland 66740 Germany RE: The tariff classification of Art Deco folding screen from Germany. Dear Mr. Algier: In your letter dated October 15, 2009, you requested a tariff classification ruling. The item is an Art-Deco folding screen depicting a snake and panther motif. The design of the screen follows a screen made by Jean Dunard, who was a French Art Deco designer from the nineteen-twenties. The attached two panel, side by side screens, each measures seventy-seven inches high by 36 inches long. Each panel is composed of lacquered sandwiched-wood connected by hinges, and has raised legs. Description provided indicates: (1) the screen’s motif is hand drafted by pencil sketching to the lacquered panel; (2) engravings worked to various depths in forming mostly the outlines and structure of the design; (3) fine details are painted with lacquer in different colors and thickness to get a relief surface; (4) application of a “gilding process” (hand applied single brass metal leafs), the surface which will be painted and polished by hand with a shellac natural lacquer; and (5) variations in the hand process that will create screens each with a slight uniqueness. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 9701 provides in pertinent part that the group covers: paintings, drawings and pastels, executed entirely by hand, which may take the form of oil paintings, wax paintings, tempera paintings, acrylic paintings, water-colors, gouache paintings, pencil drawings, charcoal or pen drawings…..executed on any material. Upon review of the process description, we find the Art Deco screen, executed (produced) entirely by hand, to be works of art classified in HTSUS heading 9701. See Headquarters Ruling 087170 dated September 14, 1990, where it was held that hand-painted Japanese screens were decorative works of art classified in HTSUS heading 9701. The applicable subheading for the Art Deco folding screen, will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Painting, drawings and pastels, executed entirely by hand.….Paintings, drawings and pastels.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division