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NY 866575

SEP 11 1991

CLA-2-49:S:N1:234 866575


TARIFF NO.: 4911.91.2040; 4818.90.0000; 4817.20.4000

Ms. Wanda Schriver
Knob Hill Gallery
289 Canada St.
Fredericton, N.B., Canada E3A 4A3

RE: The tariff classification of prints, place mats and note cards from Canada.

Dear Ms. Schriver:

In your letter dated August 21, 1991, you requested a tariff classification ruling.

The items in question, samples of which were submitted, are photo-mechanical color reproductions (lithographs) of original paintings. There are four different versions of the merchandise.

Article #1 is a framed print. It consists of a picture printed on paper (0.21 mm thick), framed with wooden molding, a double mat of paperboard, glass, corrugated cardboard backing, and a metal sawtooth hook for hanging. Since it is possible to remove the print and subsequently reassemble all components without destroying anything, we do not consider this lithograph to be "permanently mounted," for tariff purposes.

The applicable subheading for the framed prints will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed pictorial lithographs, other than posters, on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram.

Goods classifiable under subheading 4911.91.2040, HTS, which have originated in the territory of Canada, will be entitled to a 5.2 cent per kilogram rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Article #2 is a set of four place mats. These are in the form of 12 x 16 inch sheets of paperboard printed with a picture on one side. Both sides of the paperboard are covered with a 0.02 mm layer of plastic film intended to allow the product to be wiped off and re-used. Overall, each place mat is approximately 0.52 mm thick.

The applicable subheading for the place mats will be 4818.90.0000, HTS, which provides for other (non-enumerated) goods similar to tablecloths and other household articles of paper or paperboard. The rate of duty will be 3%. The FTA rate for eligible Canadian goods will be 1.2%.

Article #3 is an unframed print. The sample is a rectangular sheet of 0.21 mm thick paper with a printed picture on one side. It is packed in a plastic bag together with a separate piece of plain cardboard (a "padding board back"). The applicable subheading and rate of duty for this item will be the same as indicated above for article #1.

Article #4 is a set of four note cards, with envelopes, packed in a plastic bag. The note cards are 5 3/4 x 9 1/2 sheets of paper which have been folded in half. The face of each card is printed with a picture, while the inside is blank.

The applicable subheading for the note card/envelope sets will be 4817.20.4000, HTS, which provides for correspondence cards of paper or paperboard. The rate of duty will be 3.2%. The FTA rate for eligible Canadian goods will be 1.2%.

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

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