CLA-2-49:S:N:N8:234 806313
Mrs. L.A. Spencer
Gilkes (S.P.P.) Ltd.
Manor Works, Church Street
Cogenhoe, Northampton NN7 1LS
England
RE: The tariff classification of calendars, and printed decoupage
picture sets (craft kits), from the United Kingdom.
Dear Mrs. Spencer:
In your letter dated January 13, 1995, you requested a tariff
classification ruling. Two samples were submitted and will be
retained for reference.
Sample 1 is described as a "decoupage picture with calendar."
It is an 11 x 21 cm sheet of stiff paperboard intended to be hung
on a wall in a vertical position (a mounting hole is provided).
The upper half of the board is decorated with a three-dimensional
picture consisting of overlapping, printed paper cutouts. Affixed
to the lower half is a 1995 tear-off style calendar, in the form of
a 5 x 8 cm pad composed of 12 sheets of paper, each printed with
the appropriate days/dates for a particular month of the year. The
printing on this article appears to have been done by a
lithographic process, and the individual calendar pages measure
0.10 mm in thickness.
The applicable subheading for the "decoupage picture with
calendar" will be 4910.00.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for calendars printed on paper
or paperboard in whole or in part by a lithographic process: not
over 0.51 mm in thickness. The rate of duty will be free.
Sample 2 is a "decoupage kit" intended to enable the purchaser
to craft a three-dimensional "decoupage picture" using the
materials provided. The kit consists of a number of items put up
for sale in a retail packet: several identical prints (pictures,
lithographically printed on 11 x 14 cm sheets of paper, 0.15 mm in
thickness), a paperboard backing sheet and mat, a tube of silicone
glue with wooden applicator sticks, a small bottle of varnish, and
cutting/assembly instructions.
With reference to General Rule of Interpretation 3(b), HTS, we
find that sample 2 is a "set," for tariff purposes, and that its
essential character is imparted by the printed pictures.
Accordingly, the applicable subheading for the "decoupage kit"
will be 4911.91.2040, HTS, which provides for other printed
matter...pictures, designs and photographs...lithographs on paper
or paperboard: not over 0.51 mm in thickness. The rate of duty
will be 11.9 cents per kilogram.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport