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The tariff classification of printed art works (pictures) from Spain.
Issued April 13, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 895569 (April 13, 1994)
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Your request concerns a series of printed works of art, produced by Robert Longo, collectively titled "Killing Time." You indicate that each work is basically a collage-like picture printed on a thin aluminum sheet, which has subsequently been cut to shape and mounted on a lacquered wooden panel. A brochure, which accompanies your letter and contains illustrations and a critique by Thomas Lail, conveys the unusual nature of these works. Using a printing press and unspecified materials, the artist starts by printing and reprinting overlapping pictures ("culled from the history of Western Art," Mr. Lail writes) on top of one another, until the desired final image is obtained. This final image is then printed onto the aluminum sheet. The result, Mr. Lail writes, is a "strangely off-registered rectangle of darkness," a "blackened print in which only a ghost-like shadow of the original image can be perceived."
CBP rationale
The applicable subheading for the "Killing Time" series of pictures 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.
Full text
NY 895569 April 13, 1994 CLA-2-49:S:N8:234 895569 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Esta Knipper Abe M. Knipper, Inc. 80 Sheridan Boulevard Inwood, N.Y. 11696 RE: The tariff classification of printed art works (pictures) from Spain. Dear Ms. Knipper: In your letter dated March 10, 1994, on behalf of Art Graphics USA Ltd., you requested a tariff classification ruling. Your request concerns a series of printed works of art, produced by Robert Longo, collectively titled "Killing Time." You indicate that each work is basically a collage-like picture printed on a thin aluminum sheet, which has subsequently been cut to shape and mounted on a lacquered wooden panel. A brochure, which accompanies your letter and contains illustrations and a critique by Thomas Lail, conveys the unusual nature of these works. Using a printing press and unspecified materials, the artist starts by printing and reprinting overlapping pictures ("culled from the history of Western Art," Mr. Lail writes) on top of one another, until the desired final image is obtained. This final image is then printed onto the aluminum sheet. The result, Mr. Lail writes, is a "strangely off-registered rectangle of darkness," a "blackened print in which only a ghost-like shadow of the original image can be perceived." The applicable subheading for the "Killing Time" series of pictures 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%. 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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