Ms. Susan D. Klingbeil
496 West Germantown Pike
Plymouth Meeting, Pennsylvania 19462
RE: The tariff classification of a printed picture from Germany
Dear Ms. Klingbeil:
In your letter dated March 2, 2000, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference.
The sample is a printed picture, article number 500 265 02, James La Mancha, supplied to you by Scandecor located in Germany. It is a picture of a windmill, printed in color, by what is described in an attached letter from Scandecor as “Offset printing technique in 4 colours”. You furnished a set of the four single-color printings as illustrative of the process.
The picture is 53 cm long and 43 cm wide, and is suitable for framing. It is said to have a gross weight of 0.2kg, is designated by you as “poster”, carries a price of $ 1.73, and is
printed on paper or paperboard not over 0.51 mm in thickness. It may be imported through any
or all of 16 ports, which you name.
The applicable subheading for article 500 265 02, James La Mancha, as described, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Lithographs on paper or paperboard not over 0.51 mm in thickness, meeting certain specified conditions. The normal trade relations rate of duty would be 5.3 cents per kilogram.
However, the HTS has been modified by adding the following superior text and subheading to subchapter III of chapter 99:
Articles the product of…the Federal Republic of Germany…:
9903.08.11 Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20).
Under this provision, article 500 265 02, James La Mancha, as described, from Germany, classified under subheading 4811.91.2040, is subject to a 100 percent ad valorem rate of duty.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
In your letter of March 2nd, you asked us to “please explain what is considered the definition of lithography to Customs”. In response we attach a sanitized copy of a recent decision of the Headquarters Office (HQ 963605, Nov. 16, 1999) which contains a thorough
discussion of the subject. You will find it helpful.
A copy of the ruling or the control number indicated above (F84028) 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 212-637-7060.
Robert B. Swierupski