CLA-2-49:S:N3:234 811832
Mr. Murray Scott
Super Plak
P.O. Box 29034
St. Catharines, Ont., L2R 7P9
Canada
RE: The tariff classification of finished plaque mounts from
Canada
Dear Mr. Scott:
In your letter dated June 1, 1995, you requested a tariff
classification ruling. A sample was furnished, which will be
retained for reference, unless you should request its return.
The sample is a plaque-mounted lithographic reproduction of a
painting, entitled "Country Fields" by the artist Steve Klein. It
measures 9" x 6" and is 10 mm in thickness, including the thickness
of the permanent mounting material, which is stated to be medium
density fibreboard.
The applicable tariff provision for the mounted lithograph
described will be 4911.91.3000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for: Other printed
matter, including printed pictures and photographs:Other (than
trade advertising material, commercial catalogues and the like):
Pictures, designs and photographs: Printed not over 20 years at
time of importation: Other (than suitable for use in the production
of articles of heading 4901): Lithographs on paper or paperboard:
Over 0.51 mm in thickness. The general rate of duty will be Free.
You indicate in your letter that the "images" that you will
mount and export to the U.S. will not in all cases be lithographed
pictures on paper. The classification of your products will thus
not uniformly be 4911.91.3000, but may vary, according to the
method of printing and/or the substance of the image (pictures
vis-a-vis text).
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