The tariff classification of prepared artist’s canvas put up on a wooden stretcher (frame), from Britain. The country of origin is China.
Issued August 31, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5901.90.4000
Headings: 5901
Product description
The instant sample, identified as exhibit “A”, consists of a prepared artist’s canvas consisting of a 100% cotton woven canvas that has been primed with an acrylics compound. The canvas is stretched over a wooden stretcher and then secured with nails and staples. Included in the package were some pegs which will help support or stretch the canvas. This canvas is for general use such as oil, acrylic and alkyd painting. The submitted sample measures 12 x 10 inches (rectangular) and you indicate that they will be imported in various sizes for retail sale.
Full text
NY H85149 August 31, 2001 CLA-2-59:RR:NC:TA:350 H85149 CATEGORY: Classification TARIFF NO.: 5901.90.4000 Mr. M. Kenneth Behr Ferrara International Logistics, Inc. 460 Hillside Avenue Hillside, NJ 07205 RE: The tariff classification of prepared artist’s canvas put up on a wooden stretcher (frame), from Britain. The country of origin is China. Dear Mr. Behr: In your letter dated August 16, 2001, on behalf of ColArt Americas, Inc., you requested a classification ruling. The instant sample, identified as exhibit “A”, consists of a prepared artist’s canvas consisting of a 100% cotton woven canvas that has been primed with an acrylics compound. The canvas is stretched over a wooden stretcher and then secured with nails and staples. Included in the package were some pegs which will help support or stretch the canvas. This canvas is for general use such as oil, acrylic and alkyd painting. The submitted sample measures 12 x 10 inches (rectangular) and you indicate that they will be imported in various sizes for retail sale. The applicable subheading for the product will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for ... prepared painting canvases. The duty rate will be 4.3 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The weight required on the visa must also include the weight of the stretcher. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 George Barth at 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Classification and country of origin determination for cotton artist canvas; 19 CFR 102.21(c)(1)
The tariff classification of an artists canvas and paint set from China
The tariff classification of an artist canvas and paint kit, from China.
Classification and country of origin determination for a prepared artist’s canvas, produced in China, using canvas material woven and primed with gesso in India; 19 CFR 102.21(c)(3).
The tariff classification of an art set from China, an art set from Vietnam, crayons, oil pastels, acrylic paints, paint brushes, a paper art pad, a canvas art pad, an eraser, a sharpener, a plastic paint palette and learning guides from China and various pencils from Vietnam.
The tariff classification of a prepared artist’s canvas and a painting kit, from China.
The tariff classification of a "Mini Masterpiece Art Set", from China.
The tariff classification of a prepared artists’ canvas, from China.
The tariff classification of Painting Fun Kit, item KID 12652, from China
The tariff classification of a decoupage on canvas hobby kit from an unspecified country
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →