The tariff classification of lithographically printed reproductions of original artwork, from Canada.
Issued January 9, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.3000, 4911.91.2040
Headings: 4911
Product description
The tariff classification of lithographically printed reproductions of original artwork, from Canada.
CBP rationale
The applicable subheading for the unframed, untitled, print will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated printed matter): Pictures, designs and photographs: Printed not over 20 years at time of importation: Other (than suitable for certain uses): Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters.) The rate of duty will be 13.2 cents/kg. The framed prints will be classifiable in subheading 4911.91.3000, HTS, which provides for the same products as 4911.
Full text
NY 870047 JANUARY 09, 1992 CLA-2-49:S:N1:234 870047 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4911.91.3000 Ms. Wendy Ward Keirstead Gallery 40 Grant Timmins Drive Kingston, Ontario Canada K7L 4V4 RE: The tariff classification of lithographically printed reproductions of original artwork, from Canada. Dear Ms. Ward: In your letter dated December 10, 1991, to the District Director, Ogdensburg, New York, you requested a tariff classification ruling. Three samples were furnished, which will be returned to you under separate cover, as requested. They are all lithographically printed reproductions of original artwork exclusively owned by Keirstead Gallery, printed on paper, representing certain buildings, or, in one case, a mountain landscape. One sample is unframed; one sample, entitled "Yukon Spring", is framed in a removable format. It is permanently mounted to a backing; together with its backing it is over 0.51 mm in thickness. One sample, named "Rosemount", is framed in a permanent format: glued paper backing, with glass front. It is presumed to be "permanently mounted", of a thickness equivalent to that of "Yukon Spring". The applicable subheading for the unframed, untitled, print will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated printed matter): Pictures, designs and photographs: Printed not over 20 years at time of importation: Other (than suitable for certain uses): Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters.) The rate of duty will be 13.2 cents/kg. The framed prints will be classifiable in subheading 4911.91.3000, HTS, which provides for the same products as 4911.91.2040, which are over 0.51 mm in thickness. The rate of duty for the framed prints will be Free. Goods classifiable under subheading 4911.91.2040, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 cents/kg percent rate of duty 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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