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NY C86574

April 22, 1998

CLA-2-49,97:RR:NC:2:234 C86574


TARIFF NO.: 4911.91.4040, 9701.90.0000

Ms. Meg M. Mulloy
Flower Studio Art Inc.
10-10 Ragged Lake Boulevard
Halifax, Nova Scotia B3S 1C2, Canada

RE: The tariff classification of certain art work, from Canada Dear Ms. Mulloy:

In your letter dated April 1, 1998, you requested a tariff classification ruling for certain art work which you produce. Two samples were enclosed, which will be returned, as requested.

Both samples are paperboard mountings, measuring about 7" x 5", each with a central display area of about 3 1/4" x 2 1/4".

Displayed in one such mounting is a dried flower, permanently affixed to an interior paperboard mount board.

Displayed in the other mounting is a printed picture of several flowers of a different kind, and grasses. The picture is signed, "Meg". The method of printing does not appear to be lithography.

The applicable subheading for the mounted dried flower will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Collages and similar decorative plaques. The rate of duty is Free.

The applicable subheading for the mounted printed picture will be 4911.91.4040, HTS, which provides for: Other (than certain enumerated) printed pictures. The general rate of duty is 1.9 percent ad valorem.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Robert B. Swierupski

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