Ms. Susan D. Klingbeil
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of a printed picture from the Netherlands.
Dear Ms. Klingbeil:
In your letter dated July 31, 2000, you requested a tariff classification ruling.
The product in question, a sample of which was submitted in connection with New York Ruling F83047 (Feb. 14, 2000), is identified as a “Daisy Poster,” item #10026491. The previous ruling dealt with the classification and duty rate for this item when produced (printed) in England. You seek the present ruling in order to reflect a change in the place of printing from England to the Netherlands. As you note, the merchandise is of a kind currently subject to increased duties when originating in certain European countries, including England but not including the Netherlands.
The article is a lithographically printed picture of two daisies in a yellow vase. The picture is printed on a sheet of paper (0.206 mm thick) measuring about 51 cm by 71 cm.
You now state that these pictures will be printed in the Netherlands by Lecturis B.V., and will be appropriately labeled to indicate the Netherlands as the country of origin. However, you state further that after being printed in the Netherlands, the posters “will be shipped in bulk to the Artgroup in the UK, and then individually packed and put in an IKEA multi carton. The goods will then ship all over the world from the Artgroup in GB.”
The applicable subheading for item #10026491 will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictures, designs and phtotographs…lithographs on paper or paperboard not over 0.51 mm in thickness. Since, in the scenario outlined above, the item will be considered a product of the Netherlands, the rate of duty will be the “normal trade relations rate” of 5.3 cents per kilogram.
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 212-637-7060.
Robert B. Swierupski
National Commodity Specialist Division