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NY M83283




June 12, 2006

CLA-2-49:RR:NC:SP:234 M83283

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. Hugh A.C. Harkness
Canvas Botanica
Kiln Farm
Rickmansworth Road
Northwood, Middlesex
United Kingdom HA6 2QT

RE: The tariff classification of unmounted canvas prints from the United Kingdom.

Dear Mr. Harkness:

In your letter dated May 4, 2006, together with a follow-up submission received here on May 25, 2006, you requested a tariff classification ruling.

A sample was submitted for our examination. It is a 34” x 36” sheet of canvas that has been printed with a photograph of a flower. The printed canvas, whose face has been laminated with clear plastic film, is not mounted or framed, but has simply been rolled up and packed in a paperboard tube. When imported in this condition, the item will subsequently be mounted on a wooden stretcher to make it suitable for hanging on a wall for decorative purposes.

The applicable subheading for the unmounted canvas print will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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