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 > 1997 NY Rulings > NY B80949 - NY B81173 > NY B81125

Previous Ruling Next Ruling
NY B81125

January 22, 1997

CLA-2-49:RR:NC:SP:234 B81125


TARIFF NO.: 4911.91.2040; 4911.91.3000

Mr. Scott Farrell
Origin Publishing
94 Essendon Road
Anstead Q

RE: The tariff classification of limited edition prints from Australia.

Dear Mr. Farrell:

In your letter dated January 15, 1997, you requested a tariff classification ruling.

The items in question are "limited edition prints," i.e., lithographically printed reproductions, on paper, of original paintings by established artists. While you state that these prints are produced to higher standards than ordinary, mass-produced poster-type goods, the same basic mechanical process, involving the use of offset printing plates prepared from color separations (films), is used.

After printing and drying, each "limited edition" is embossed with its title and your firm's stamp. It is also hand numbered and signed by the artist who painted the original, source work.

The applicable subheading for the "limited edition prints" will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs: lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 9.2 cents per kilogram.

The above classification assumes that the prints will not be over 0.51 mm in thickness, and will be imported either unmounted or in mounts or frames allowing easy removal.

In the event that the prints are over 0.51 mm in thickness, or are of any thickness but imported permanently mounted or framed, the applicable subheading will be 4911.91.3000, HTS, which provides for ...lithographs on paper or paperboard: over 0.51 mm in thickness. 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.


Gwenn Klein Kirschner

Previous Ruling Next Ruling

See also: