The tariff classification of printed pictures (reproductions from original drawings) from England.
Issued May 21, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.2040, 4911.91.4040
Headings: 4911
Product description
They are black-and-white xerographic reproductions of original pen- and-ink drawings, of churches and other buildings in England, on 6 x 8 inch sheets of paper. Although most of the sample drawings are unframed, one is mounted in a wooden frame with glass window. (The design of the frame appears to allow removal of the picture without causing any damage.) The reproductions are made by Chaffer and Son, Printers, West Sussex, England, from hand-drawn originals by Mr. S. Evans, also of West Sussex.
CBP rationale
The applicable subheading for the xerographically reproduced drawings, and for drawings reproduced by any other non-lithographic process, 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 applicable subheading for lithographically reproduced drawings, whether or not framed, will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard, not over 0.
Full text
NY 886422 May 21, 1993 CLA-2-49:S:N8:234 886422 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 4911.91.2040 Mr. James E. Ainsworth 22 Penwarden Way Bosham, Nr Chichester West Sussex, ENGLAND PO18 8LF RE: The tariff classification of printed pictures (reproductions from original drawings) from England. Dear Mr. Ainsworth: In your letter dated April 14, 1993, you requested a tariff classification ruling. Samples were submitted and will be retained for reference. They are black-and-white xerographic reproductions of original pen- and-ink drawings, of churches and other buildings in England, on 6 x 8 inch sheets of paper. Although most of the sample drawings are unframed, one is mounted in a wooden frame with glass window. (The design of the frame appears to allow removal of the picture without causing any damage.) The reproductions are made by Chaffer and Son, Printers, West Sussex, England, from hand-drawn originals by Mr. S. Evans, also of West Sussex. You state that while the pictures are initially being made xerograph- ically, it is intended that when demand increases they will be produced from photomechanically prepared printing plates. We take this to mean that subsequent versions may be lithographically printed. The applicable subheading for the xerographically reproduced drawings, and for drawings reproduced by any other non-lithographic process, 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 3.1%. The applicable subheading for lithographically reproduced drawings, whether or not framed, will be 4911.91.2040, HTS, which provides for 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. 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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