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NY 869713

JANUARY 08, 1992

CLA-2-49:S:N1:234 869713


TARIFF NO.: 4911.91.2040

Mr. John Smyth
Decor Dynamics
Bay 5, 6923 Farrell Road S.E.
Calgary, Alberta T2H OT3, Canada

RE: The tariff classification of illuminated (back-lit) lithographic prints, from Canada.

Dear Mr. Smyth:

In your letter dated December 9, 1991, you requested a tariff classification ruling.

Samples were not furnished for examination, but you have described the product, and provided photographs in illustration, and we believe we can provide you with a decision which will apply to most, if not all, of the products described.

Essentially, you will be exporting to the United States lithographically printed pictures, on paper, which are mounted and framed in a conventional manner. In addition, these pictures will be illuminated ("neon and L.E.D. accented") by means of electrical apparatus placed within the framed area, behind the pictures; the apparatus to be powered by electrical connection to circuits in the structure within which the pictures are hung.

The applicable subheading for the mounted, framed, illuminated pictures, which are lithographs on paper, the pictures not "permanently mounted", but "dry mounted" on masonite boards, the paper not being over 0.51 mm in thickness, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for such articles. The rate of duty will be 13.2 cents/kg.

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

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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