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NY 865284


AUG 01 1991

CLA-2-49:S:N1:234 865284

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.3000

Mr. Jim Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230

RE: The tariff classification of printed childs-theme picture, from Canada.

Dear Mr. Vander Yacht:

In your letter dated June 27, 1991, on behalf of your client, LPC Laser Printing, you requested a tariff classification ruling.

Two samples were submitted, which will be retained for reference. Your description follows: "Both items are two piece construction with a child theme picture glued onto a hardboard backing of approximately 3/16 inch thickness. The front piece is a laser cut out of the same picture on the back piece. The two pieces are attached together with either velcro or foam spacers. The mounting gives the unit a three dimensional effect. The assembly has a fold out cardboard attached on back so it can be placed on a child's dresser or night stand."

We note that the printing of the pictures appears to be by a lithographic process, on paper.

The applicable subheading for the 3-dimensional child-theme picture will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated) Lithographs on paper or paperboard: Over 0.51 mm in thickness. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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