United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N012701 - NY N012784 > NY N012734

Previous Ruling Next Ruling
NY N012734





July 13, 2007

CLA-2-59:RR:NC:TA:350

CATEGORY: CLASSIFICATION

TARIFF NO.: 5901.90.4000

Ms. Humera Arshad
Danish Trade Council
Asiatisk Plads 2
Copenhagen, Denmark 2700

RE: The tariff classification of a decoupage on canvas hobby kit from an unspecified country

Dear Ms. Arshad:

In your letter received June 13, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a classification ruling.

You submitted a sample of the hobby kit that contains a prepared artist’s cotton canvas, one steel putty knife, one package of metal leaf (artificial gold, silver, copper), one polyurethane sponge, four tubes of artists colors, one tube of PVA glue, one tube of crackle lacquer, five paint brushes, and a user guide. The prepared artist’s canvas is mounted, or stretched, on a traditional wooden frame. A subsequent fax from you indicates that the items will be sold packaged for retail sale.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the decoupage on canvas hobby kit to be a set for tariff classification purposes, with the essential character imparted by the prepared artist canvas.

The applicable subheading for the decoupage on canvas hobby kit, where the artist’s canvas is cotton, will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared painting canvases, of other than man-made fibers. The rate of duty will be 4.1 percent ad valorem.

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/.

Prepared artist’s canvas of cotton falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

The prepared artist’s canvas and the paint brushes contained in this kit may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 Deborah Walsh at (646) 733-3044.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: