865653 86 Ruling Active

The tariff classification of a lithographically printedposter from Canada.

Issued August 14, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.2020

Headings: 4911

Product description

It is a lithographically reproduced photograph on paper, of a house standing among trees on the bank of a body of water. It is printed with text,in varying letter size and color: "The Thousand Islands", "Broomstick Castle -Fairyland Island", and "Photograph by Maryann Madore (c) 1991".

CBP rationale

The applicable subheading for the poster will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) pictures, designs and photographs: Lithographs on paper or paperboard: Not over 0.

Full text

NY 865653 AUG 14 1991 CLA-2-49:S:N1:234 865653 CATEGORY: Classification TARIFF NO.: 4911.91.2020 Ms. Maryann Madore R.R. #1, Box Hill Island Lansdowne, Ontario, Canada KOE 1LO RE: The tariff classification of a lithographically printed poster from Canada. Dear Ms. Madore: In your letter dated July 17, 1991 to the U.S. Customs Service office at Champlain, New York, you requested a tariff classification ruling. A sample poster was submitted, and will be retained for reference. It is a lithographically reproduced photograph on paper, of a house standing among trees on the bank of a body of water. It is printed with text,in varying letter size and color: "The Thousand Islands", "Broomstick Castle -Fairyland Island", and "Photograph by Maryann Madore (c) 1991". The applicable subheading for the poster will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) pictures, designs and photographs: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Posters. The rate of duty will be 13.2 cents per kilogram. Goods classifiable under subheading 4911.91.2020, HTS, which have originated in the territory of Canada, will be entitled to a 5.2 cents per kilogram rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The poster is not marked to indicate its country of origin; however, it appears from the sample submitted that it will be imported in retail packaging which will be appropriately marked. We suggest, in addition, in order to obviate any possibility of mistake and/or delay in clearance, that any cardboard tubing or other outer container in which the posters are imported, also be marked, in a manner similar that in which the poly tubing sleeve of the sample is marked. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →