CLA-2-59:OT:RR:NC:N3:350
Mr. Neil Gwartzman
Masters International
4400 Grape Street
Denver, CO 80216
RE: The tariff classification of a prepared artists’ canvas, from China.
Dear Mr. Gwartzman:
In your letter dated February 23, 2009, you requested a tariff classification ruling.
The instant sample is a prepared painting canvas which is rectangular in configuration and measures approximately 4" x 24". It consists of a 100% unbleached cotton woven canvas that has been coated with an acrylic based primer. Your letter indicates the primer coating accepts oil, acrylic, Gouache, enamels, house paint (oil or acrylic), inks, pastels or stencil sticks. The canvas has been stretched over a wooden frame and secured with staples. These canvases are designed to be placed above the empty window frame section of a house.
The applicable subheading for the product will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of other than man-made fibers. The rate of duty will be 4.1 percent ad valorem.
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 canvas may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division