Mr. David Klaus
Graham & Brown, Inc.
3 Corporate Drive
Cranbury, NJ 08512
RE: The tariff classification of decorative prints from China.
Dear Mr. Klaus:
In your letters dated May 3 and June 16, 2006, you requested a tariff classification ruling.
A sample identified as “photographic canvas art” was submitted for our examination. It consists of a 17½” x 23½” sheet of paper, printed with a picture of a suspension bridge, which has been glued to the face of a cotton canvas mounted on a “gallery-style frame” (wooden stretcher). The picture is said to have been printed onto the paper by an offset process, which we assume to be offset lithography. You indicate that printing on paper yields a crisper, clearer image than would be possible with printing directly onto canvas. Thus, the canvas in this product essentially serves only as a support/backing for the printed paper. The article, which will be supplied in sizes ranging from 8” x 8” to 48” x 56”, is intended to be hung on a wall for decorative display in a home.
The applicable subheading for the “photographic canvas art” will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed matter: pictures, designs and photographs: lithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be Free.
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 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 Carl Abramowitz at 646-733-3037.
Robert B. Swierupski