The tariff classification of wall hangings (pictures printed on textile fabric) from Canada.
Issued July 9, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Described as wall hangings, they are rectangular sheets of cotton textile fabric, each of which has been printed on one side with a reproduction of a painting by a famous artist. The printing is said to have been done by a silk-screen process. One sample is merely the printed fabric, stitched along its perimeter to prevent unraveling; the other is mounted on a wooden "stretcher." Each measures about 2 x 2 feet.
CBP rationale
The applicable subheading for the above-described printed pictorial wall hangings, in either format, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures.
Full text
NY 876017 July 9, 1992 CLA-2-49:S:N1:234 876017 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service Road P.O. Box 188 Champlain, N.Y. 12919 RE: The tariff classification of wall hangings (pictures printed on textile fabric) from Canada. Dear Ms. Trombley: In your letter dated June 30, 1992, on behalf of Urban Zebra Design Inc. (St. Jacques, Quebec, Canada), you requested a tariff classification ruling. Two samples were submitted and are being returned to you. Described as wall hangings, they are rectangular sheets of cotton textile fabric, each of which has been printed on one side with a reproduction of a painting by a famous artist. The printing is said to have been done by a silk-screen process. One sample is merely the printed fabric, stitched along its perimeter to prevent unraveling; the other is mounted on a wooden "stretcher." Each measures about 2 x 2 feet. The applicable subheading for the above-described printed pictorial wall hangings, in either format, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures. The rate of duty will be 3.1%. Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 0.6% 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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