CLA-2-49:S:N8:234 810401

Ms. Danielle Trucott
John V. Carr & Son, Inc.,
6 Maple Street
Derby Line, Vermont 05830

RE: The tariff classification of a lithographically printed picture from Canada.

Dear Ms. Trucott:

In your letter dated May 8, 1995, to the St. Albans, Vermont office of the Customs Service, on behalf of your client, Delnav Transport International, Inc., you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested by your client in their letter to you, dated March 2, 1995.

The sample is a lithographically printed picture, on canvas, permanently mounted to a wood frame. The picture is a landscape scene, and is printed in color, giving the impression of a painting in oils. The mounted picture measures 40.5 cm x 30.5 cm.

The applicable tariff provision for the picture described will be 4911.91.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Other (than certain enumerated) pictures, designs and photographs. The general rate of duty will be 2.8 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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