The tariff classification of a printed canvas wall hanging with magnets from China

N152420 March 25, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a printed canvas wall hanging with magnets from China Dear Mr. Liu: In your letter dated February 25, 2011, you requested a tariff classification ruling on behalf of your client, Intercontinental Art Inc. The ruling was requested on a printed canvas wall hanging identified as “Movie Night Canvas with Magnets”. You submitted a sample for our examination which will be returned to you as requested. The sample is a wall hanging that consists of a printed picture on a sheet of canvas and three printed magnet accessories. The sheet of canvas is printed with a picture of a movie reel, two admission tickets and the words “MOVIE NIGHT”. The canvas print appears to be glued onto an iron plate and stretched around medium density fiberboard (MDF) eliminating the need for an external frame. The three printed magnets depict an admission ticket (2½ inches x 1¼ inches), movie cut board (2½ inches x 2¼ inches) and director’s megaphone (2½ inches x 1½ inches). The magnet accessories attract to the iron plate beneath the printed sheet of canvas. The wall hanging measures approximately 12 inches x ¾ inches x 12 inches and has a metal bracket on the back side to facilitate hanging. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The printed canvas wall hanging is a composite good made up of three materials: medium density fiberboard (MDF); an iron plate and a sheet of canvas. The medium density fiberboard provides the base to mount the canvas print without the need for an external frame. The iron plate provides the magnetic base to hold the magnet accessories in place on the wall hanging when displayed. The printed picture on the sheet of canvas provides the focal point of the wall hanging which is to be used for decorative purposes. The printed picture imparts the essential character of the wall hanging. The applicable subheading for the printed canvas wall hanging will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed mater, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 the National Import Specialist at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division