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E82780 E8 Ruling Active

The tariff classification of posters from Scotland

Issued May 28, 1999 by U.S. Customs and Border Protection.

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E8 E82780 (May 28, 1999)

Tariff classification

HTS codes: 9903.08.11

Headings: 9903

Product description

They are nine (9) similar printed pictures, which you designate as “posters”. All are printed on paper of a thickness of approximately 0.24 mm, by what appears to be a lithographic process. Each measures approximately 51.75 cm in length and 29 cm in width. They are marked “Gesso Panel”, signed “D and J Vaughan, 1995”, inspired by the work of Margaret Macdonald Mackintosh, 1864-1933, and printed in Scotland (in) 1999.

Full text

NY E82780 May 28, 1999 CLA-2-99:RR:NC:2:234: E82780 CATEGORY: Classification TARIFF NO.: 9903.08.11 Ms. Dai Vaughan Vaughan Art-Works 1103 Argyle Street Glasgow G3 8ND Scotland, U.K. RE: The tariff classification of posters from Scotland Dear Ms. Vaughan: In your letter dated May 18, 1999, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference, unless you require their return. They are nine (9) similar printed pictures, which you designate as “posters”. All are printed on paper of a thickness of approximately 0.24 mm, by what appears to be a lithographic process. Each measures approximately 51.75 cm in length and 29 cm in width. They are marked “Gesso Panel”, signed “D and J Vaughan, 1995”, inspired by the work of Margaret Macdonald Mackintosh, 1864-1933, and printed in Scotland (in) 1999. The applicable subheading for the printed pictures described will be 9903.08.11, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles the product of…the United Kingdom: Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20). The rate of duty will be 100 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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