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NY A85663




August 2, 1996

CLA-2-49:RR:NC:GI:234 A85663

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.10.0080

Mr. James Barr
T-Square Express, Inc.
998 West Flagler Street
Miami, Florida 33130

RE: The tariff classification of large-format photographs from Canada.

Dear Mr. Barr:

In your letter dated July 8, 1996, you requested a tariff classification ruling.

The merchandise in question is described as three different types of "photographic output," to be imported in sizes ranging from 8 1/2" x 11" to 50" x 96", in one piece. (In some instances, however, there may be multiple copies or paneling of the same image, for larger sizes.) The three types differ only in terms of the kind of substrate on which they are produced: photographic paper ("Mega Copy"), opaque polyester plastic sheets ("Mega Flex"), and translucent back-lit plastic sheets ("Mega Trans").

Samples representing each of the above were submitted and will be retained for reference. They are, in effect, advertisements for themselves and for your business. Each is a color photograph (of fruits, vegetables, etc.), captioned on the top with its substrate's brand name (e.g., "Mega Flex") and on the bottom with your firm's name and telephone number.

Your letter suggests that the purpose of many, if not most, of the imported photographs will be similar to that of the submitted samples: i.e., to provide image displays for advertising, point-of-purchase signage, trade-show backdrops, etc.

The applicable subheading for the three types of photographs described above, imported for advertising/promotional use, will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed trade advertising material. The rate of duty will be free.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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