The tariff classification of batik pareos and batik sarongs from Malaysia.
Issued October 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9701.10.0000
Headings: 9701
Product description
The submitted photograph depicts a batik painting. The method of production is as follows: The artist cuts a plain piece of material and applies wax to it by using a brush and other tools. The fabric is then dipped into a dye. More wax is applied and the piece is dipped into another dye. The process is repeated until the desired design is completed. Once completed, the wax is melted off by soaking the piece in boiling hot water. The colors are then fixed by using a solution.
CBP rationale
The applicable subheading for the batik pareos and batik sarongs, if of a non-functional nature, will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: paintings, drawings and pastels.
Full text
NY A88623 October 22, 1996 CLA-2-97:RR:NC:2:233 A88623 CATEGORY: Classification TARIFF NO.: 9701.10.0000 Ms. Keri Kleman Expeditors International 1508 Interstate Drive Erlanger, KY 41018 RE: The tariff classification of batik pareos and batik sarongs from Malaysia. Dear Ms. Kleman: In your letter dated October 9, 1996, on behalf of Lotus International, you requested a tariff classification ruling. The submitted photograph depicts a batik painting. The method of production is as follows: The artist cuts a plain piece of material and applies wax to it by using a brush and other tools. The fabric is then dipped into a dye. More wax is applied and the piece is dipped into another dye. The process is repeated until the desired design is completed. Once completed, the wax is melted off by soaking the piece in boiling hot water. The colors are then fixed by using a solution. The applicable subheading for the batik pareos and batik sarongs, if of a non-functional nature, will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: paintings, drawings and pastels. The rate of duty will be free. If the batik pareos and batik sarongs are going to be used in a utilitarian manner, they will not be considered as works of art and the aforementioned subheading would not apply. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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