854728 85 Ruling Active

The tariff classification of lithographs from Canada.

Issued August 3, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.2040

Headings: 4911

Product description

Descriptive literature was submitted and will be retained for reference. The products in question are lithographically printed reproductions of an original work of art entitled "In this Decade." The work is a picture said to commemorate President John F. Kennedy's commitment to America's future and his goal of landing a man on the moon by the end of the 1960s. It depicts his "spirit" looking on in approval as Neil Armstrong, exiting his spacecraft on the lunar surface, accomplishes that goal in 1969. The 30" x 30" lithographs will be offered in three different formats: 1. Unframed: printed on 0.160 mm "text" paper, packed in a tube. 2. Framed: printed on 0.160 mm "text" paper, matted and mounted in a metal frame with glass window. 3. Framed Limited Edition: same as #2, but printed on 0.260 mm "cover" paper, and signed and numbered by the artist. (No more than 950 of these will be sold.) You indicate that, with respect to formats 2 and 3, the prints will not be permanently mounted; i.e., they will be "dry mounted" and removable.

CBP rationale

The applicable subheading for all three versions of the "In This Decade" lithographs will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictorial lithographs on paper or paperboard not over 0.

Full text

NY 854728 AUG 03 1990 CLA-2-49:S:N1:234 854728 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Mr. William H. Sherman Great Lakes Customs Brokerage, Inc. P.O. Box 740 Buffalo, New York 14213 RE: The tariff classification of lithographs from Canada. Dear Mr. Sherman: In your letter dated May 30, 1990 (with June 20 and July 20 follow-ups), on behalf of O'Driscoll Raymond Inc. (Moncton, NB, Canada), you requested a tariff classification ruling. Descriptive literature was submitted and will be retained for reference. The products in question are lithographically printed reproductions of an original work of art entitled "In this Decade." The work is a picture said to commemorate President John F. Kennedy's commitment to America's future and his goal of landing a man on the moon by the end of the 1960s. It depicts his "spirit" looking on in approval as Neil Armstrong, exiting his spacecraft on the lunar surface, accomplishes that goal in 1969. The 30" x 30" lithographs will be offered in three different formats: 1. Unframed: printed on 0.160 mm "text" paper, packed in a tube. 2. Framed: printed on 0.160 mm "text" paper, matted and mounted in a metal frame with glass window. 3. Framed Limited Edition: same as #2, but printed on 0.260 mm "cover" paper, and signed and numbered by the artist. (No more than 950 of these will be sold.) You indicate that, with respect to formats 2 and 3, the prints will not be permanently mounted; i.e., they will be "dry mounted" and removable. The applicable subheading for all three versions of the "In This Decade" lithographs will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictorial lithographs on paper or paperboard not over 0.51 mm in thickness, other than posters. The rate of duty will be 13.2 cents per kilogram. Goods classifiable under subheading 4911.91.2040, HTS, which have originated in the territory of Canada, will be entitled to a duty rate of 7.9 cents per kilogram under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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