G87026 G8 Ruling Active

The tariff classification of a framed picture, printed on fabric, from China.

Issued February 13, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

It is a picture, printed on a 13¼” x 17¼” sheet of canvas, of a winter scene featuring two snowmen and a dog in the foreground. The printed picture is accented with glitter and with dabs of paint. The canvas, backed by a thin layer of padding and a sheet of wood, is mounted in a wooden frame having outside dimensions of 16” x 20”. A twine hanger is attached to the top of the frame.

CBP rationale

The applicable subheading for the framed print 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 G87026 February 13, 2001 CLA-2-49:RR:NC:SP:234 G87026 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a framed picture, printed on fabric, from China. Dear Ms. Dorfman: In your letter dated January 31, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Inc. A sample identified as a “fabric print” (item JQF) was submitted and is being returned to you as requested. It is a picture, printed on a 13¼” x 17¼” sheet of canvas, of a winter scene featuring two snowmen and a dog in the foreground. The printed picture is accented with glitter and with dabs of paint. The canvas, backed by a thin layer of padding and a sheet of wood, is mounted in a wooden frame having outside dimensions of 16” x 20”. A twine hanger is attached to the top of the frame. The applicable subheading for the framed print 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 0.9%. Merchandise classifiable under this subheading is not currently subject to quota. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. 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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