United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 806215 - NY 806349 > NY 806313

Previous Ruling Next Ruling
NY 806313

February 1, 1995

CLA-2-49:S:N:N8:234 806313


TARIFF NO.: 4910.00.2000; 4911.91.2040

Mrs. L.A. Spencer
Gilkes (S.P.P.) Ltd.
Manor Works, Church Street
Cogenhoe, Northampton NN7 1LS

RE: The tariff classification of calendars, and printed decoupage picture sets (craft kits), from the United Kingdom.

Dear Mrs. Spencer:

In your letter dated January 13, 1995, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

Sample 1 is described as a "decoupage picture with calendar." It is an 11 x 21 cm sheet of stiff paperboard intended to be hung on a wall in a vertical position (a mounting hole is provided). The upper half of the board is decorated with a three-dimensional picture consisting of overlapping, printed paper cutouts. Affixed to the lower half is a 1995 tear-off style calendar, in the form of a 5 x 8 cm pad composed of 12 sheets of paper, each printed with the appropriate days/dates for a particular month of the year. The printing on this article appears to have been done by a lithographic process, and the individual calendar pages measure 0.10 mm in thickness.

The applicable subheading for the "decoupage picture with calendar" will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars printed on paper or paperboard in whole or in part by a lithographic process: not over 0.51 mm in thickness. The rate of duty will be free.

Sample 2 is a "decoupage kit" intended to enable the purchaser to craft a three-dimensional "decoupage picture" using the materials provided. The kit consists of a number of items put up for sale in a retail packet: several identical prints (pictures, lithographically printed on 11 x 14 cm sheets of paper, 0.15 mm in thickness), a paperboard backing sheet and mat, a tube of silicone glue with wooden applicator sticks, a small bottle of varnish, and cutting/assembly instructions.

With reference to General Rule of Interpretation 3(b), HTS, we find that sample 2 is a "set," for tariff purposes, and that its essential character is imparted by the printed pictures.

Accordingly, the applicable subheading for the "decoupage kit" will be 4911.91.2040, HTS, which provides for other printed matter...pictures, designs and photographs...lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 11.9 cents per kilogram.

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

Previous Ruling Next Ruling

See also: