813950 81 Ruling Active

The tariff classification of printed cloisonne-style pictures from Japan.

Issued August 29, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

It is a rectangu- lar, baked ceramic- or enamel-covered iron plate, about 4" x 5", the face of which displays a color picture of a volcano. You have described the product as a new form of cloisonne, made by placing a printed plastic film over the blank enameled plate, and then, possibly after overcoating with glaze, firing in a kiln. Thus, unlike traditional cloisonne, the production of this item does not involve the use of copper, silver, artistic handicrafts and/or hand painting. You indicate that this merchandise will be used for decorative purposes in the home or office. An illustrated catalog submitted with your inquiry shows that a number of different cloisonne-style pictures are available, mounted in various styles of frames and presumably intended to be hung on a wall.

CBP rationale

The applicable subheading for the above-described cloisonne- style pictures, whether or not framed, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs.

Full text

NY 813950 August 29, 1995 CLA-2-49:S:N3:234 813950 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. James A. Dwyer 2100 Electronics Lane Fort Myers, Florida 33912 RE: The tariff classification of printed cloisonne-style pictures from Japan. Dear Mr. Dwyer: In your letters dated June 2 and August 17, 1995, you requested a tariff classification ruling. A sample was submitted and is being returned to you. It is a rectangu- lar, baked ceramic- or enamel-covered iron plate, about 4" x 5", the face of which displays a color picture of a volcano. You have described the product as a new form of cloisonne, made by placing a printed plastic film over the blank enameled plate, and then, possibly after overcoating with glaze, firing in a kiln. Thus, unlike traditional cloisonne, the production of this item does not involve the use of copper, silver, artistic handicrafts and/or hand painting. You indicate that this merchandise will be used for decorative purposes in the home or office. An illustrated catalog submitted with your inquiry shows that a number of different cloisonne-style pictures are available, mounted in various styles of frames and presumably intended to be hung on a wall. The applicable subheading for the above-described cloisonne- style pictures, whether or not framed, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.8%. We note that the sample is not marked with its country of origin. The goods will be required to be so marked (i.e., "Made in Japan"), legibly and in a conspicuous place, upon importation into the United States. This ruling applies only to pictures. It does not apply to the vases also shown in the submitted catalog. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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