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 > 2001 NY Rulings > NY H82968 - NY H83024 > NY H82997

Previous Ruling Next Ruling
NY H82997

July 2, 2001

CLA-2-59:RR:NC:TA:350 H82997


TARIFF NO.: 5901.90.4000

Mr. Robert P. Schlesinger
Textus USA, Inc.
1621 W. Chanute Road
Peoria, IL 61615

RE: The tariff classification of two prepared artist’s canvases, from China.

Dear Mr. Schlesinger:

In your letter dated June 5, 2001, which was received June 25, 2001, you requested a classification ruling.

Two representative samples were submitted. The first item, as described in your letter, consists of a prepared artist’s canvas which has been stretched over a wooden frame and held in place with staples. The canvas is of woven construction and you state that the canvas is composed of 100% cotton and is coated with an acrylic emulsion. The canvas measures about 16" x 23 1/2". The second item, consists of a similar canvas which has been put up on a stiff cardboard backing. This canvas measures about 11" x 14".

The applicable subheading for the two canvases will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared painting canvases. The duty rate is 4.3 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 George Barth at 212-637-7085.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: