The tariff classification of printed pictures (lithographs)from Canada.
Issued November 4, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.3000, 4911.91.2040
Headings: 4911
Product description
The first of these 5" x 7" lithographs is laminated to a sheet of wood (about 1/2" thick) and sealed with a transparent plastic overlay. The second is mounted between two pieces of glass which are glued into a painted wooden frame. The third is permanently mounted in an aluminum frame with paperboard matting/backing and glass window.
CBP rationale
The applicable subheading for the above-described laminated or framed versions will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictures, designs and photographs: lithographs on paper or paperboard: over 0. The applicable subheading for this plain version will be 4911.91.2040, HTS, which provides for paper lithographs not over 0.
Full text
NY 891556 November 4, 1993 CLA-2-49:S:N8:234 891556 CATEGORY: Classification TARIFF NO.: 4911.91.3000; 4911.91.2040 Ms. Renee Bovet 4400 Rue Mariette Montreal, Quebec H4B 2E9 CANADA RE: The tariff classification of printed pictures (lithographs) from Canada. Dear Ms. Bovet: In your letter dated October 15, 1993, you requested a tariff classification ruling. The items in question are paper lithographs which are photo- mechanical reproductions of your own original works of art (paintings). Samples representing four formats were submitted and will be retained for reference. The first of these 5" x 7" lithographs is laminated to a sheet of wood (about 1/2" thick) and sealed with a transparent plastic overlay. The second is mounted between two pieces of glass which are glued into a painted wooden frame. The third is permanently mounted in an aluminum frame with paperboard matting/backing and glass window. The applicable subheading for the above-described laminated or framed versions will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictures, designs and photographs: lithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be free. The fourth sample is simply an unmounted paper lithograph, approximately 0.25 mm in thickness. The applicable subheading for this plain version will be 4911.91.2040, HTS, which provides for paper lithographs not over 0.51 mm in thickness. 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 free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. We note that the samples are not marked with their country of origin. Please be advised that the goods will be required to be so marked (e.g., "Made in Canada"), legibly and in a conspicuous place, upon importation into the United States. 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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