NY 856467

SEP 28 1990


Mr. V. Ledsham
IML Art Gallery
8219-109 Street
Edmonton, Alberta, Canada T6G 1C9

RE: The tariff classification of various printed articles, and a ceramic mug, from Canada.

Dear Mr. Ledsham:

In your letter dated August 27, 1990, to the District Director of Customs, Seattle, Washington, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference, described by you as follows:

Art Cards: 1 Card, 1 envelope, 1 plastic sleeve. (The envelope contains no printing; the plastic sleeve is unprinted retail packaging. The card is printed in color by offset lithography with a picture of baloonists in the air over a rural landscape, on one face. Two inferior faces are blank, and the fourth (exterior) face is printed with text, in English and in French, about balooning and about the artist, Karen Templin. The card is suitable for use as a correspondence card, but it is not "printed or otherwise prepared in such a manner as clearly to indicate its use as stationery." It is, rather, printed with the indicia, "Suitable for framing". on its fourth face.

Gift Tags: 15 enclosure cards per pack, shrink-wrapped.

Prints: Black and white reproduction (by offset lithography process) of artwork by Irene Ledsham. Limited edition and open edition, on paper.

Mugs: Ceramic (assumed to be porcelain) coffee mug with applied black and white decal from artwork by Irene Ledsham. The mugs are made in England, and decorated in Canada, and are so marked.

The Art Cards, with their envelopes and plastic packaging, and the Prints, both editions, are classifiable in subheading 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) lithographs on paper or paperboard: Not over 0.51mm in thickness. The rate of duty is, generally, 13.2 cents per kilogram. Such products which have originated in the territory of Canada, will be entitled to a rate of 7.9 cents per kilogram under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The Gift Tags, printed on paper by offset lithography, will be classifiable in subheading 4821.10.2000, which provides for Paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process. The rate of duty generally is 8.8 cents per kilogram; such products originating in Canada will be entitled to a rate of 5.2 cents per kilogram, under the FTA, upon compliance with the applicable regulations.

The Mugs will be classifiable in subheading 6911.10.4500, HTS, which provides for: Other (than certain enumerated) Mugs and other steins, of porcelain or china. The rate of duty will be 17.5 percent ad valorem.

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