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NY 877942




September 22, 1992

CLA-2-49:S:N1:234 877942

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. John Maxymuik
Ambience Images
3502 King Street
Windsor, Ontario, Canada N9C 1P3

RE: The tariff classification of fine art original photographic prints, from Canada.

Dear Mr. Maxymuik:
In your letter dated August 10, 1992, to the District Director of Customs, Detroit, Michigan, you requested a tariff classification ruling.

A representative sample was furnished, which will be returned, as requested. It is color photograph, on a non- transparent base, measuring about 7 1/2 x 10 inches, unmounted, of a scenic view of a park, taken at dawn or sunset. It is titled, "Alexander Park", numbered (1\250), signed by yourself, and copyright claimed.

This photographic print was produced in Canada, and represents a class of similar prints which you intend to offer for sale to fine art galleries in Detroit, Michigan. These buyers will in turn matte, mount, frame and glass them and offer them for re-sale to their respective art clients and collectors who, in turn, use them primarily for wall decor purposes in private residences, offices, public buildings, etc.

The applicable subheading for the photographic prints will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain enumerated classes or kinds). The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 0.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 attenttion of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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