CLA-2-49:S:N:N8:234 803116

Mrs. L.A. Spencer
Gilkes (S.P.P.) Ltd.
Manor Works, Church Street
Cogenhoe, Northampton NN7 1LS

RE: The tariff classification of printed, three-dimensional decoupage pictures from the United Kingdom.

Dear Mrs. Spencer:

In your letter dated October 4, 1994, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a small picture (of a pterodactyl) which appears to be made of layered, lithographically printed paper cutouts, lacquered for a glossy effect. The picture is permanently mounted in a sealed, 4 1/2" square wooden frame with glass window. The overall thickness of the mounted, framed article is slightly less than an inch.

You describe the manufacturing process as follows:

A number of identical prints are used to make one decoupage picture. These prints are then cut, either by hand or machine, and are re-assembled by hand using a silicone adhesive in an overlapping format to finally give a three-dimensional picture of the original flat image. The picture is then matted and framed. All prints, mats, wooden mouldings for the frames and 2 mm float glass are all industry standards and are freely commercially available. The manufac- turing processes are of a mass production nature.

The applicable subheading for the "decoupage pictures" will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs: lithographs on paper or paperboard, over 0.51 mm in thickness. The rate of duty will be free.

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.


Jean F. Maguire
Area Director
New York Seaport