Electronic 6431, Difference Number DA6 0024974; Suncatchers;Modification of Headquarters Ruling Letter 089401

HQ 958885 June 16, 1997 CLA-2 RR:TC:FC 958885 K CATEGORY: Classification TARIFF NO.: 9701.10.00 Director, National Commodity Specialist Division U.S. Customs Service New York Seaport 6 World Trade Center New York, New York 10048 RE: Electronic 6431, Difference Number DA6 0024974; Suncatchers; Modification of Headquarters Ruling Letter 089401 Dear Sir: In the memorandum from your office dated February 1, 1996, you reported a difference with the Port of Chicago concerning the classification of certain hand-painted suncatchers. Our decision follows. FACTS: Similar merchandise was also the subject of Headquarters Ruling Letter 089401, dated September 4, 1991, involving a further review decision for protest number 2704-90-04750. The merchandise was described as a suncatcher made of glass, with lead channeling outlining the perimeter of each item. A lead chain facilitates the hanging of the suncatcher from a window. The glass portion glistens as it reflects the sun's rays. Each suncatcher contains a hand-painted design of an animal. A sample of the merchandise that is the subject of this difference was submitted. In addition, at Headquarters request, the importer of the merchandise involved with this difference submitted five samples in correspondence dated April 19, 1996. The samples are approximately three and one half and five and one half inches in diameter. Counsel representing the importer submitted letters dated July 1 and July 15, 1996. A meeting with counsel was requested and granted on July 16, 1996. Counsel maintains that the suncatchers are identical to the suncatchers held by the Court of International Trade to be paintings executed entirely by hand, classified in subheading 9701.10.00, Harmonized Tariff Schedule of the United States (HTSUS). ISSUE: The issue concerns whether the glass paintings are paintings executed entirely by hand and, also, whether they are hand-painted or hand-decorated manufactured articles. LAW AND ANALYSIS: Subheading 9701.10.00, HTSUS, provides for a free duty rate for paintings...executed entirely by hand, other than hand-painted or hand-decorated manufactured articles. In the protest decision cited above, we stated, in effect, that even if the paintings were done entirely by hand, they were hand-painted manufactured glass articles not included in subheading 9701.10.00, HTSUS. In the proceedings that followed in the Court of International Trade, Court No. 92-03-00204, the Customs Service agreed with the Department of Justice that the paintings were not painted manufactured articles and stipulated that the painted suncatchers were classified in subheading 9701.10.00, HTSUS, as paintings executed entirely by hand. The decision of the Court in Court No. 92-03-00204 was published without a formal opinion as an Abstracted Classification Decision as reported in Volume 29, No. 5, of the Customs Bulletin, dated February 1, 1995. Also, see the Abstracted Classification Decisions for Court Numbers 92-01-00694, 93-01-00017, 93-08-00482, and 94-04-00209, as reported in Volume 29, No. 8, of the Customs Bulletin dated February 22, 1995. The decisions of the Court are controlling. HOLDING: The suncatchers, which was the subject of the Court decisions, and all identical articles, are classified in subheading 9701.10.00, HTSUS, as paintings executed entirely by hand. Headquarters Ruling Letter 089401, dated September 4, 1991, is modified by operation of law in accordance with the Court decisions as cited above. Sincerely, John Durant, Director Tariff Classification Appeals Division