NY 856467
SEP 28 1990
CLA-2-49:S:N:N1:234:856467
Mr. V. Ledsham
IML Art Gallery
8219-109 Street
Edmonton, Alberta, Canada T6G 1C9
RE: The tariff classification of various printed articles, and a
ceramic mug, from Canada.
Dear Mr. Ledsham:
In your letter dated August 27, 1990, to the District
Director of Customs, Seattle, Washington, you requested a tariff
classification ruling.
Samples were submitted, which will be retained for
reference, described by you as follows:
Art Cards: 1 Card, 1 envelope, 1 plastic sleeve. (The envelope
contains no printing; the plastic sleeve is unprinted
retail packaging. The card is printed in color by offset
lithography with a picture of baloonists in the air over a
rural landscape, on one face. Two inferior faces are blank,
and the fourth (exterior) face is printed with text, in
English and in French, about balooning and about the artist,
Karen Templin. The card is suitable for use as a
correspondence card, but it is not "printed or otherwise
prepared in such a manner as clearly to indicate its use as
stationery." It is, rather, printed with the indicia,
"Suitable for framing". on its fourth face.
Gift Tags: 15 enclosure cards per pack, shrink-wrapped.
Prints: Black and white reproduction (by offset lithography
process) of artwork by Irene Ledsham. Limited edition and open
edition, on paper.
Mugs: Ceramic (assumed to be porcelain) coffee mug with
applied black and white decal from artwork by Irene Ledsham. The
mugs are made in England, and decorated in Canada, and are so
marked.
The Art Cards, with their envelopes and plastic packaging,
and the Prints, both editions, are classifiable in subheading
4911.91.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
lithographs on paper or paperboard: Not over 0.51mm in thickness.
The rate of duty is, generally, 13.2 cents per kilogram. Such
products which have originated in the territory of Canada, will
be entitled to a rate of 7.9 cents per kilogram under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The Gift Tags, printed on paper by offset lithography, will
be classifiable in subheading 4821.10.2000, which provides for
Paper and paperboard labels of all kinds, printed in whole or in
part by a lithographic process. The rate of duty generally is
8.8 cents per kilogram; such products originating in Canada will
be entitled to a rate of 5.2 cents per kilogram, under the FTA,
upon compliance with the applicable regulations.
The Mugs will be classifiable in subheading 6911.10.4500,
HTS, which provides for: Other (than certain enumerated) Mugs
and other steins, of porcelain or china. The rate of duty will
be 17.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport