The tariff classification of textile furnishing and unfinished batik painting from Burkina Faso.
Issued August 30, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000, 9701.10.0000
Product description
You submitted two samples. The first sample is an unfinished batik painting. The creation process of the unfinished batik painting is a follows: (1) the outlines of the images of the paintings are first sketched on paper and then transferred to the material; (2) the wax is then heated and applied with a thin brush to the areas where the cloth to be dyed is not wanted; (3) this process is repeated for each color, starting with the lightest and moving to the darkest; (4) after each dyeing the batik is hung to dry; (5) after the dying is completed a piece of newspaper is placed on top of the painting and a hot iron is passed over it to remove the wax. Regardless of the number of Batiks made, the same step- by-step process is followed for each painting. The second sample, referred to as a “Bogolan”, is a textile furnishing. The sample is created by sewing together strips of woven fabric. The fabric is stated to be made from cotton. Two ends of the bogolan are fringed. One side of the item is printed with the image of a man sitting by a tree and another man in a boat. Submitted photographs show that they will be printed with different designs and patterns. You indicate that this item will vary in size with the smallest measuring 1.5 meters by 2 meters. The “bogolan” has multiple uses such as a wall hanging and as a decorative cover for furniture. Please note that although Burkina Faso has been designated as eligible for preferential treatment under the African Growth and Opportunity Act (AGOA) a textile visa system and certification arrangement has not be established. Therefore, textile products from Burkina Faso will be fully dutiable at the column 1 normal trade relations (NTR) duty rate.
CBP rationale
The applicable subheading for the batik painting 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 certain specified articles; framed or not framed. The applicable subheading for the bogolan will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY L86729 August 30, 2005 CLA-2-63:RR:NC:N3:349 L86729 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 9701.10.0000 Mr. David A. Verbee Verbee International 748 Sugarcreek Tr. Webster, NY 14580 RE: The tariff classification of textile furnishing and unfinished batik painting from Burkina Faso. Dear Mr. Verbee: In your letter dated August 10, 2005 you requested a tariff classification ruling. You submitted two samples. The first sample is an unfinished batik painting. The creation process of the unfinished batik painting is a follows: (1) the outlines of the images of the paintings are first sketched on paper and then transferred to the material; (2) the wax is then heated and applied with a thin brush to the areas where the cloth to be dyed is not wanted; (3) this process is repeated for each color, starting with the lightest and moving to the darkest; (4) after each dyeing the batik is hung to dry; (5) after the dying is completed a piece of newspaper is placed on top of the painting and a hot iron is passed over it to remove the wax. Regardless of the number of Batiks made, the same step- by-step process is followed for each painting. The second sample, referred to as a “Bogolan”, is a textile furnishing. The sample is created by sewing together strips of woven fabric. The fabric is stated to be made from cotton. Two ends of the bogolan are fringed. One side of the item is printed with the image of a man sitting by a tree and another man in a boat. Submitted photographs show that they will be printed with different designs and patterns. You indicate that this item will vary in size with the smallest measuring 1.5 meters by 2 meters. The “bogolan” has multiple uses such as a wall hanging and as a decorative cover for furniture. Please note that although Burkina Faso has been designated as eligible for preferential treatment under the African Growth and Opportunity Act (AGOA) a textile visa system and certification arrangement has not be established. Therefore, textile products from Burkina Faso will be fully dutiable at the column 1 normal trade relations (NTR) duty rate. The applicable subheading for the batik painting 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 certain specified articles; framed or not framed. The duty rate will be Free. The applicable subheading for the bogolan will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 percent ad valorem. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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