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NY 879274

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OCTOBER 19 1992

CLA-2-97:S:N:N1:233 879274

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000, 4911.91.2040, 4911.91.3000 and 4911.91.4040.

Mr. Eric Renk
82 Wattsville St.
Cranbrook, B.C. V1C 2A2
Canada

RE: The tariff classification of paintings and lithographs from Canada.

Dear Mr. Renk:

In your letter dated October 5, 1992, you requested a tariff classification ruling.

You are a professional artist working in the field of original oil paintings, original acrylic paintings and limited edition lithographs. As per your resume, although you are self taught, you have exhibited throughout Canada and the United States and are recognized as a professional artist.

The applicable subheading for your paintings will be 9701.10.0000., Harmonized Tariff Schedule of the United States (HTS), which provides for paintings executed entirely by hand. The rate of duty will be free. Your lithographs, since they are produced on a printing press, are not within the works of art provision. Accordingly the applicable HTS subheading will be one of the following, depending on material and thickness:

4911.91.2040: Lithographs on paper or paperboard: Not over 0.51 mm in thickness. The rate of duty for Canadian products is 2.6 cents per kilogram.

4911.91.3000: Lithographs on paper or paperboard: Over 0.51 mm in thickness. The rate of duty is free.

4911.91.4040: Other (non-enumerated) pictures, designs and photographs (including lithographs not on paper or paperboard). The rate of duty for Canadian products is 0.6 percent ad valorem.

Note: For purposes of classification in subheadings 4911.91.20 and 4911.91.30, the thickness of a permanently mounted lithograph is considered to be the combined thickness of the lithograph and its mounting.

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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See also:

• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 4911.91.30 - Lithographs on paper or paperboard, over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation
• Tariff No.: 9701.10.00 - Paintings, drawings (o/than of 4906) and pastels, executed entirely by hand, whether or not framed