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NY M81792

April 11, 2006

CLA-2-49:RR:NC:SP:234 M81792


TARIFF NO.: 4911.91.4040

Mr. Angel Easterling
Fred’s Inc.
4300 New Getwell Rd.
Memphis, TN 38118

RE: The tariff classification of paint-enhanced printed pictures, on stretched canvases, from China.

Dear Mr. Easterling:

In your letter dated March 22, 2006, you requested a tariff classification ruling.

A sample was submitted for our examination. It is a 10” x 30” canvas, mounted on a wooden stretcher, bearing a still-life picture of fruits and vegetables. The picture is said to have been mechanically printed onto the canvas and subsequently highlighted or enhanced by hand painting in selected areas. Ornaments made of curved strips of metal are attached to the top and bottom edges of the article.

The applicable subheading for the above-described product will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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