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June 7, 1999

CLA-2-99:RR:NC:2:234: E82961

CATEGORY: CLASSIFICATION

TARIFF NO.: 9903.08.11

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, Washington 98032

RE: The tariff classification of printed posters from Greece, Italy and Spain

Dear Ms. Scott:

In your letter dated May 24, 1999, on behalf of your client, Winn Corporation Dba Devon Editions, Seattle, Washington, you requested a tariff classification ruling.

A representative sample was submitted, which will be retained for reference. It is a printed reproduction of a work of art, entitled Zebra Dreaming of the Blue Mountain, by Mike Smith. It is marked, “SMP 123 Litho in Spain”, and bears a copyright claim and information that it is published and distributed by your client.

In addition to designating itself “Litho”, and exhibiting under magnification the typical appearance of pictorial matter printed by a lithographic process, it is accompanied by a signed statement by your client that it is printed on a four or five color offset lithography press.

The sample measures about 71 cm in length by 50.5 cm in width, and is printed on paper or paperboard which is approximately 0.24 mm in thickness.

We note your analysis of competing tariff classifications, discussion of explanatory notes, and your conclusions therefrom. (Sections 1.3 and 1.4 of your letter). However, these do not reflect the position of the Customs Service with respect to this merchandise.

The applicable subheading for the printed posters of your inquiry, as represented by the submitted sample will be 9903.08.11, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles the product ofÂGreeceÂItaly..(and) SpainÂ: Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20). The rate of duty will be 100 percent ad valorem.

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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 9903.08.11 - EC goods (not Denmark or Netherlands): Lithographs on paper/paperboard, n/o 0.51 mm thickness, print n/o 20 years (provided in 4911.91.20)