CLA-2-49:OT:RR:NC:4:434
Mr. Andrey Poznyak
Apicus LLC
2009 Indian Trail Drive
West Lafayette, IN 47906
RE: The tariff classification and country of origin of art prints and a wooden key box from various countries
Dear Mr. Poznyak:
In your letter, dated December 3, 2018, you requested a tariff classification and country of origin ruling on three art prints and a wall-mounted wooden key box. In lieu of samples, detailed descriptions of the products and manufacturing operations, plus photos, were provided for our review.
Item 1, “Sunflowers,” is a framed printed work depicting three sunflowers. The print itself measures approximately 12” x 16”. The picture has been offset printed (offset lithography) onto textured paper and mounted to a hardboard backing prior to framing. The frame is constructed from alder wood and has been embellished with putty and acrylic paints. The outer dimensions of the framed work are approximately 17” x 21”.
Item 2, “Autumn,” is a printed work depicting houses by a river and measures approximately 20” x 27.5”. The picture has been offset printed (offset lithography) onto textured paper and permanently mounted to a hardboard backing, which was glued onto a medium density fiberboard (MDF) stretcher. No external frame is present. The print and the side ends of the stretcher are decorated in places with putty and acrylic paints to add dimension and detail.
Item 3, “Blossoming Branch,” is a framed printed work depicting a branch in blossom and measures approximately 12” x 27.5”. The picture has been offset printed (offset lithography) on textured paper and permanently mounted to a hardboard backing. The print has been further decorated with putty and acrylic paints in places to highlight the blossoms. The narrow outer frame is constructed of MDF.
Item 4, “Brooklyn Bridge,” is a wooden key box designed to be wall-mounted via the metal hangers on its back. It measures approximately 11.5 inches by 13.5 inches and is constructed primarily of alder wood with some elements of hardboard. The front is decorated with a picture of the Brooklyn Bridge digitally printed onto textured paper and then adhered to the face of the box’s hinged door. When the front door of the box is opened, inside can be accessed eight metal hooks for hanging keys or other small objects.
First, regarding classification of the art prints, it is the print rather than the frame that will impart the essential character of these composite articles, for it represents the primary visual interest and identity of each item. The frame and backing are subsidiary to the print. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States, (HTSUS), provide additional support. The ENs to the HTSUS constitute the official interpretation of the tariff at the international level. ENs to Heading 4911, HTSUS, which provides for such art prints, state, “In the case of framed pictures and photographs, frames which are of a kind and of a value normal to the pictures or photographs are regarded as forming part of the picture or photograph and the whole is classified in this heading…”
Therefore, the applicable subheading for items 1, 2 and 3, the art prints, will be 4911.91.3000, HTSUS, which provides for “Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness.” The rate of duty will be free.
Regarding the key box, subheading 4420.90.8000, HTSUS, provides for small articles of furniture, of wood, not designed for placing on the floor, including small articles of cabinet work, coat or hat racks and similar. The art print on the face of the key box acts as decoration, but it is the functional key box itself that confers the essential character.
The applicable subheading for item 4, the key box, will be 4420.90.8000, HTSUS, which provides for “wooden articles of furniture not falling within chapter 94.” The rate of duty will be 3.2 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
You also requested a country of origin determination. Per your submission, for items 1, 2, and 3 the art prints are offset printed, on paper, in the following countries: Items 1 (Sunflowers) and 3 (Blossoming Branch) are printed in Germany. Item 2 (Autumn) is printed in Italy. The individual art prints on textured paper are then exported to Belarus. In Belarus the prints are mounted to wood backings. Items 1 and 3 are then framed with wood frames. The frame of Item 1 is then decorated with putty and acrylic paints. The prints for Items 2 and 3 are highlighted with putty and paint. For item 2, after backing, an MDF stretcher bar is added. It is not framed. You specify that all backings and frames are made in Belarus.
The wood portion of the key box is entirely manufactured in Belarus of Belarusian origin wood. The wood box is then fully assembled in Belarus with the Spain-printed picture of the Brooklyn Bridge and small metal hardware (hooks, hinges, loops and lock) from Italy. All finishing and packaging occurs in Belarus.
Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin” within this part. A substantial transformation occurs when articles lose their identity and become articles having a new name, character or use.
In the instant case we find that the art prints on paper do not undergo a substantial transformation in Belarus to become articles with a new name, character and identity simply by virtue of being mounted, framed and/or texturized with putty and highlighted with paint. The print artwork itself is the essential character of the finished piece and has not lost its identity. The country of origin for each finished print will be the country in which the artwork itself was originally printed: Germany for Items 1 and 3; Italy for Item 2.
We find that the key box does undergo a substantial transformation in Belarus, transforming from raw materials and parts into the finished key box, a new article of commerce with a new name, character and identity. The country of origin for the key box will be Belarus.
Your submission was ambiguous as to whether marking advice was also sought. No marked sample or description of proposed marking was provided. We shall nonetheless provide the general marking requirements here. Part 134 of the U.S. Customs and Border Protection (CBP) Regulations (19 C.F.R. § 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304. Specifically, Section 134.11, CBP Regulations (19 C.F.R. § 134.11), states:
“Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States.
Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking. 19 C.F.R. § 134.11. Note that the products under consideration in this ruling request are not excepted from marking requirements.”
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division