The tariff classification of decorative prints from China.
Issued June 27, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.3000
Headings: 4911
Product description
Photos of a product identified as “box art” were submitted for our review. The product consists of a picture, printed on paper by an offset process (assumed to be offset lithography), which has been glued onto the front surface of a wooden “box frame.” The latter resembles a deep wooden stretcher having a continuous wooden panel attached to its front. The back of the box frame incorporates a metal hanger to facilitate placement of the article on a wall for decorative display. The box frame’s depth serves to give the picture prominence by projecting it off the plane of the wall. The product typically will be offered in an 8” x 8” size, and will be sold in sets of three. Your letter mentions the possibility of classifying this merchandise in subheading 9701.10 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels executed entirely by hand. However, as you have confirmed by telephone, the subject goods are mass produced using a mechanical printing process. They therefore cannot be considered hand-executed goods of subheading 9701.10, HTSUS. We would also note that heading 9702, HTSUS, which provides for original engravings, prints and lithographs, likewise excludes products made by mechanical or photomechanical processes.
CBP rationale
The applicable subheading for the “box art” will be 4911.91.3000, HTSUS, which provides for other (than certain enumerated) printed matter: pictures, designs and photographs: … lithographs on paper or paperboard: over 0.
Full text
NY R04206 June 27, 2006 CLA-2-49:RR:NC:SP:234 R04206 CATEGORY: Classification TARIFF NO.: 4911.91.3000 Mr. David Klaus Graham & Brown, Inc. 3 Corporate Drive Cranbury, NJ 08512 RE: The tariff classification of decorative prints from China. Dear Mr. Klaus: In your letter dated June 14, 2006, you requested a tariff classification ruling. Photos of a product identified as “box art” were submitted for our review. The product consists of a picture, printed on paper by an offset process (assumed to be offset lithography), which has been glued onto the front surface of a wooden “box frame.” The latter resembles a deep wooden stretcher having a continuous wooden panel attached to its front. The back of the box frame incorporates a metal hanger to facilitate placement of the article on a wall for decorative display. The box frame’s depth serves to give the picture prominence by projecting it off the plane of the wall. The product typically will be offered in an 8” x 8” size, and will be sold in sets of three. Your letter mentions the possibility of classifying this merchandise in subheading 9701.10 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings and pastels executed entirely by hand. However, as you have confirmed by telephone, the subject goods are mass produced using a mechanical printing process. They therefore cannot be considered hand-executed goods of subheading 9701.10, HTSUS. We would also note that heading 9702, HTSUS, which provides for original engravings, prints and lithographs, likewise excludes products made by mechanical or photomechanical processes. The applicable subheading for the “box art” will be 4911.91.3000, HTSUS, which provides for other (than certain enumerated) printed matter: pictures, designs and photographs: … lithographs on paper or paperboard: over 0.51 mm in thickness. 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 National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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