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NY A81948




April 8, 1996

CLA-2-49:RR:NC:GI:234 A81948

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.3000

Mr. John McFadden
Einstein's Laminated Art
12 John Ball Park Drive NW
Grand Rapids, MI 49504

RE: The tariff classification of "laminated poster art" (mounted, printed pictures) from Canada.

Dear Mr. McFadden:

In your letter dated March 20, 1996, you requested a tariff classification ruling.

The items in question are printed pictures ("prints" or "posters") mounted by either of two methods.

In the "float mounting method," the print is mounted on 1/8 inch masonite with glue, and then a thin, UV-inhibitive laminate film is applied to protect it from moisture and light. The edges of the masonite are beveled and painted in a color complementary to the print. A one-inch backing is then glued onto the back of the masonite so that the print can be hung away from the wall.

In the "plaque mounting method," the process is the same, except that the print is mounted on 3/8" masonite, and the one-inch backing is not used, thus allowing the print to be hung almost flush with the wall. In either application, a mat may sometimes be placed under the print to provide a different look.

You stated over the telephone that the prints used in these products are mass-produced lithographs on paper. You further stated that although your letter additionally mentions laminated "photographs, certificates, etc.," at this time your principal interest lies in obtaining a ruling on lithographically printed pictures. Accordingly, this ruling will be limited to the latter.

The applicable subheading for the "laminated poster art," consisting of lithographically printed pictures mounted by either of the methods described above, will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) pictures...printed not over 20 years at time of importation: 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

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.

Sincerely,

Roger J. Silvestri

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