The tariff classification of Decorative Framed Prints from China

N280805 November 23, 2016 CLA-2-49:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4911.91.3000; 4911.91.4040 Ms. Teresa Petz Hobby Lobby International 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of Decorative Framed Prints from China Dear Ms. Petz: In your letter, dated May 13, 2016, you requested a classification ruling. The ruling was requested on five styles of decorative framed prints suitable for hanging on a wall. Photographs were provided for review. Item 1125467, titled, “Feathers Framed Art,” is a glass-covered framed print measuring 18” x 14”. The image depicts several feathers in a row, which, per provided literature, are lithographically printed onto paper which has been permanently mounted with adhesive onto cardboard. The combined thickness of the paper and backing is 5 mm. Item 1125707, “Deer Head Framed Art,” is a glass-covered framed print measuring 12.8” x 14.8”. The image depicts the silhouette of a buck’s neck and head, including antlers. The image is lithographically printed onto paper which has been permanently mounted onto a cardboard backing. The combined thickness of the paper and backing material is 5 mm. Item 1125343, “Brush Strokes Framed Art,” is a glass-covered print measuring 12.8” x 14.8”. The image depicts abstract horizontal paintbrush strokes of color. The image is lithographically printed onto paper which has been permanently mounted onto a cardboard backing. The combined thickness of the paper and backing material is 5 mm. Item 956698, “Peek-a-Boo Zebras,” is a glass-covered framed print measuring 15.5” x 15.5”. The image depicts two cartoon-like zebras on a striped background with the words, “Peek-a-Boo Zebras.” The zebras are lithographically printed onto paper which has been permanently mounted onto medium density fiberboard (MDF). The combined thickness of the paper and MDF equals 2.5 mm. The zebra images are then mounted onto the striped background. The background is lithographically printed onto paper which has been permanently mounted onto MDF. The combined thickness of the paper background and MDF equals 4.75 mm. The total thickness of the zebra print is 7.25 mm. Item 1125392, “Gold Net Framed Art,” is a glass-covered framed print measuring 10.8” x 10.8”. The image depicts an abstract net design which has been silk screened onto a paper mat and then mounted onto a cardboard backing. The combined thickness of the mat and backing is 8 mm. The applicable subheading for items 1125467, Feathers; 1125707, Deer Head; 1125343, Brush Strokes; and 956698, Peek-a-Boo Zebras, will be 4911.91.3000, Harmonized Tariff Schedule of the United States, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over twenty years at time of importation: Other: Lithographs on Paper or Paperboard: Over 0.51 mm in thickness. The duty rate will be free. For item 1125392, Gold Net Framed Art, you propose subheading 4911.99.8000, HTSUS. We disagree. The gold net design constitutes a “picture” or “design,” and therefore the applicable subheading will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over twenty years at time of importation: 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 https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division