H82665 H8 Ruling Active

The tariff classification of printed pictures from China.

Issued July 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

It is a 16” x 20” picture (of a cat) that resembles an oil painting on canvas, but is actually a sheet of polyester fabric that has been printed with the image by a sublimation process. The printed fabric is mounted on a wooden stretcher.

CBP rationale

The applicable subheading for the “printed art” 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 H82665 July 9, 2001 CLA-2-49:RR:NC:SP:234 H82665 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Jeffrey E. Berman Chesta Co., Inc. 11216 Pickerington Road N.W. Pickerington, OH 43147 RE: The tariff classification of printed pictures from China. Dear Mr. Berman: In your letter dated June 13, 2001, you requested a tariff classification ruling. A sample identified as item FR2002 was submitted and will be retained for reference. It is a 16” x 20” picture (of a cat) that resembles an oil painting on canvas, but is actually a sheet of polyester fabric that has been printed with the image by a sublimation process. The printed fabric is mounted on a wooden stretcher. You state that the “printed art” products represented by the sample will be imported in various sizes but will be produced using the same method and materials. The applicable subheading for the “printed art” 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%. 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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