Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153
RE: The tariff classification of a “poster” from England.
Dear Mr. Hoffacker:
In your letter dated February 9, 2000, on behalf of your client, Ikea Wholesale U.S.A., Inc., you requested a tariff classification ruling.
A sample was submitted, which will be returned to you, as requested. It is a printed picture, which you designate “poster”, that measures about 71 cm in length and 51 cm in width. It is printed on paper of a thickness of 0.206 mm. You advise that it is item #100-264-91, with a product name of “Two daisies in yellow vase”. The name “MASAO OTA” is printed prominently at the bottom of the picture. The country of origin is England, and the product has been imported, or will be imported, at Philadelphia.
In your letter, and in an accompanying letter from an officer of your client, descriptions and explanations of the printing process are given, with the purpose of showing that the product is not a “lithograph”, but rather should be classified in a provision for pictures other than lithographs. We have given your presentation a careful reading, and do not dispute any of the factual matters therein. But we are not persuaded that what you have described is not “lithography”.
The applicable subheading for Item 100-264-91, “Two daisies in yellow vase”, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Lithographs on paper or paperboard not over 0.51 mm in thickness, meeting certain specified conditions. The normal trade relations rate of duty would be 5.3 cents per kilogram.
However, the HTS has been modified by adding the following superior text and subheading to subchapter III of chapter 99:
Articles the product of…the United Kingdom:
9903.08.11 Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20).
Under this provision, Item 100-264-91 as described, from England, classified under subheading 4811.91.2040, HTS, is subject to a 100 percent ad valorem rate of duty.
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 212-637-7060.
Robert B. Swierupski