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NY A80587




March 1, 1996

CLA-2-49:RR:NC:GI:234 A80587

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Ms. Susan M. Roth
Signature Wall Plaques Inc.
2475 Gideon Drive
Delaware, Ontario, Canada N0L 1E0

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of photographs mounted on wall plaques, from Canada; Article 509

Dear Ms. Roth:

In your letter dated February 13, 1996, you requested a tariff classification ruling.

The item in question is described as an 11" x 17" "wedding wall plaque." It is said to consist of a photograph of a wedding party, and a sheet of paper bearing the signatures of all the members of said party, mounted together on a wood fiberboard plaque, 3/8" thick. The completed plaque is covered with a protective clear laminate.

You state that the photograph would be entirely of U.S. origin, and the signatures would be of U.S. citizens (signed in the U.S.). The wooden plaque and laminating are manufactured in Canada, and there would also be cardboard protective shipping materials made in Canada. You plan to mail the finished article to individuals in the United States.

The applicable subheading for the "wedding wall plaque" will be 4911.91.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed pictures, designs and photographs. The general rate of duty will be 2.5%.

The "wedding wall plaque," being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 Carl Abramowitz at (212) 466-5733.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Roger J. Silvestri

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