CLA-2-49:OT:RR:NC:N4:434
Erik Smithweiss
GDLSK LLP
599 Lexington Ave.
New York, NY 10022
RE: The tariff classification of decorative art prints from China
Dear Mr. Smithweiss:
In your letter, dated August 6, 2021, you requested a tariff classification ruling on behalf of your client, Parvez Michel Inc. Photos and product descriptions of two wall art prints were provided for our review.
The first art print under consideration, measuring 17” x 17”, is an abstract botanical design printed on paper using an Epson Sure Color P8080 digital printer. The finished print is then permanently mounted (glued) to medium density fiberboard (MDF) and framed under glass.
The second art print under consideration is printed via offset lithography onto matte coated paper using a Komori Lithrone G40 press. The finished print is then permanently mounted (glued) to an MDF backing and framed under glass. The finished work measures 17” x 17”.
You propose classification for both works under subheading 4911.91.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness.”
We agree that the second print, printed by means of offset lithography, is classified under the breakout for “Lithographs printed on paper or paperboard.” CBP has consistently recognized offset lithography as “lithography” classifiable in chapter 49. See Headquarters’ rulings H964035 (9/25/00), HQ 964315 (08/24/01), and HQ 962891(11/16/99). However, we disagree with the proposed subclassification relating to the thickness.
Additional US Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” In the case of the second print, the paper is reportedly 0.26 mm thick and is permanently mounted to a board that is 2.7 mm thick.
Therefore, the applicable subheading for the second art print, accomplished through offset lithography, will be 4911.91.3000, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other; Lithographs on paper or paperboard: Over 0.51 mm in thickness.” The rate of duty will be Free.
However, the first print, which is digitally produced, does not meet the definition of lithography. Digital printing and lithography are two distinct methods of printing.
Therefore, the applicable subheading for the first print, accomplished through a digital process, will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other; Other; Other. 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.91.4040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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