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NY I88762

November 22, 2002

CLA-2-49:RR:NC:2:234 I88762


TARIFF NO.: 4911.91.3000

Mr. Rocco Oliverio
Picture Magic
24-263 Barton St.
Stoney Creek, Ontario L8E 2K4

RE: The tariff classification of framed mounted pictures from Canada

Dear Mr. Oliverio:

In your letter dated October 30, 2002, you requested a tariff classification ruling for articles designated “LED Boards” and “Hi-Lites”. A sample of each was submitted, which will be retained for reference.

“LED Boards” are lithographically printed pictures, in sizes 16” x 20”, and 24” x 36”. (The sample is 16” x 20”. It depicts a motorcycle at rest.) The picture is permanently mounted to 3/8” medium density fiberboard; the boards are drilled, prepared with lamps and light emitting diodes, wired, edged (framed) suitably for hanging, and packaged.

“Hi-Lites” are lithographically printed pictures, in the same sizes, mounted to Plexiglas, and affixed into a wooden picture frame that is 1 ¼” deep, with metal fitting for hanging on a wall. Within the interior space formed by the visible face of the picture and the rear fiberboard backing are lights connected through a small hole in the bottom edge of the backing to a 7 foot cord with an in-line switch. When the cord is plugged into an electrical outlet and the switch turned on, the lights go on inside, and shine through the front of the picture, creating a “back-lit”picture. (The sample is a picture of a baseball player swinging a bat.)

The applicable subheading for the “LED Boards” and “Hi-Lites” will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) printed matter: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other (than certain specified kinds): 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 646-733-3037.


Robert B. Swierupski

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