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NY 869578


DECEMBER 20, 1991

CLA-2-49:S:N1:234 869578

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Mr. Martin Carriere
Kischi Wapa Keliwa (KWK) Trading
P.O. Box 69555
Oakville, Ontario, Canada L6J 7R4

RE: The tariff classification of matted art prints from Canada.

Dear Mr. Carriere:

In your letters dated November 14 and December 4, 1991, you requested a tariff classification ruling.

Samples were submitted and will be retained for reference. They are lithographically printed reproductions of original paintings by Native North American artists. The sheets of paper on which the pictures are printed measure less than 0.51 mm in thickness, and are affixed to mats (black cardboard borders) by means of masking tape. A separate (unattached), stiff paperboard backing sheet labeled with information about the picture, the artist and your company is provided with each matted print.

Presented in this form, the lithographs are not considered "permanently mounted" for tariff purposes, and their thickness will be determined solely on the basis of the paper on which they are printed.

Accordingly, the applicable subheading for the matted art prints will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for pictorial lithographs printed on paper or paperboard not over 0.51 mm in thickness, other than posters. The rate of duty will be 13.2 cents per kilogram.

For the remainder of 1991, goods classifiable under subheading 4911.91.2040, HTS, which have originated in the territory of Canada, will be entitled to a 5.2 cent per kilogram rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1992, this FTA rate will drop to 2.6 cents per kilogram.

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

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