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NY M83632




June 2, 2006

CLA-2-49:RR:NC:SP:234 M83632

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Marcio F. Fajardo
International Brokerage Inc.
4634 East Marginal Way South, Suite C120
Seattle, WA 98134

RE: The tariff classification of canvas prints from China.

Dear Mr. Fajardo:

In your letter dated May 5, 2006, you requested a tariff classification ruling on behalf of Compendium, Inc.

A sample identified as a “Words = Art canvas finished product” was submitted for our examination. It is an 8” x 8” sheet of woven cotton canvas, the center of which has been printed in large characters with the word “soul” against a solid-color background. The printed canvas has been permanently mounted on a wooden stretcher, thereby rendering it suitable for hanging on a wall for display.

You state that “Words = Art” products will be offered in both 8” x 8” and 24” x 24” sizes, with a choice of various printed words, including “explore,” “believe,” “courage,” etc. It appears that the items are intended to serve as inspirational, thought-provoking decorations for use in the home or office.

The applicable subheading for the “Words = Art” canvas prints will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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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