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NY 851902

MAY 07 1990

CLA-2-49:S:N1:234 851902


TARIFF NO.: 4911.91.3000

Mr. G. Brunell
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a laminated printed picture from Canada.

Dear Mr. Brunell:

In your letter dated April 23, 1990, to the District Director, Champlain, N.Y., on behalf of your client, Lamcom D'Aujourd Hui, Inc., you requested a tariff classification ruling.

Your letter describes a procedure of laminating printed matter (posters, lithographs, certificates, diplomas, and pictures taken from cameras) to a presswood board of a standard 3/8 inch thickness, to create a product suitable for hanging on a wall. While it is probable that all such products will be classifiable in Chapter 49, HTS, as "printed matter", specific subheadings and rates of duty will vary according to several factors, including method of printing, identity of substrate on which the printing is done, whether or not the printed image is a "picture, design or photograph". Accordingly, this ruling is limited to the sample submitted; we will be pleased to classify other samples of similar products, as such are furnished for examination.

The sample you have furnished in this instance is a lithographi- cally printed picture, which is captioned "Montreal as seen from the Olympic Tower Observatory". It is printed on paper which is permanently mounted by lamination to a 3/8 inch presswood board 35 1/2 cm by 15 1/2 cm.

The applicable subheading for the sample, and for other articles resembling it in all material respects will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for lithographs on paper, over 0.51 mm in thickness. The rate of duty will be free. 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.


Jean F. Maguire
Area Director

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