The tariff classification of Foil Prints from England

NY F86920 May 11, 2000 CLA-2-49:RR:NC:2:234 F86920 CATEGORY: Classification TARIFF NO.: 4911.91.4040, 4911.99.8000 Mr. Michael A. Johnson Rodriguez, O’Donnell, et al. 20 North Wacker Drive, Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of Foil Prints from England Dear Mr. Johnson: In your letter dated May 3, 2000, on behalf of your client, F.J.Warren, Ltd., Hitchin, Herts., England and your client, Webster Fine Art Limited, Clemmons, North Carolina, you requested a tariff classification ruling. The merchandise concerned is pictures and, in some instances pictures with significant text, printed by a lithographic process on metal foil, paper backed, and further processed by a patented system of reverse embossing, known as “debossing”. The articles are known as “Dufex Foils” or “Dufex Prints”. Samples were submitted, which will be retained for reference. These include samples of the finished product and of the product at intermediate stages in its manufacture. Finished “foils” or “prints” will be imported. The samples measure 8 ½” x 6 ¼”, and 6 ½” x 4 3/8”. They appear suitable for use in the production of greeting cards, or for mounting and framing for decoration of home or office. The applicable subheading for the printed, debossed, “Dufex Foils” or “Dufex Prints” which are entirely pictorial, lacking any significant text, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Pictures, designs and photographs: Other (than certain specified kinds). The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the printed, debossed, “Dufex Foils” or “Dufex Prints” which, while containing pictorial matter, also bear significant text, will be 4911.99.8000, HTS, which provides for: Other printed matter (than pictures, designs and photographs, and than certain specified kinds). The rate of duty will be 2 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