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NY M83416

May 26, 2006

CLA-2-49:RR:NC:SP:234 M83416


TARIFF NO.: 4911.91.4040; 6304.92.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of printed or embroidered “wall art” from India or China.

Dear Mr. Hoffacker:

In your letters dated April 18 and May 8, 2006, you requested a tariff classification ruling on behalf of Urban Outfitters, Inc.

Item WA-SW-01 (“Bunny Wall Art,” product of China), a photo of which was submitted, is a rectangular sheet of canvas that has been printed with a bunny-theme picture or design in the style of a child’s drawing. It has been mounted on a wooden stretcher, the back of which has an attached wire hanger to facilitate placement of the picture on a wall for decorative display.

Item WA-KG-46 (“Wildflower Wall Art,” product of India), a photo of which was submitted, is similar to the above-described product except that it depicts flowers, and is said to have a printed woven cotton fabric front with a polyester backing. Again, it is mounted on a wooden stretcher with wire hanger.

The applicable subheading for items WA-SW-01 and WA-KG-46 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.

Item WA-KG-25 (“Embroidered Fern Wall Art,” product of India), a sample of which was submitted, consists of an 18” x 22” rectangular, patchwork-style sheet of woven cotton textile fabric mounted on a wooden stretcher. Although portions of the fabric have been printed with repetitive patterns (e.g., dots or faint lines), the artistic/ decorative design exhibited by this product is imparted principally by embroidery. The embroidered design includes depictions of ferns, birds and abstract patterns. The back of the article incorporates a wire hanger.

The applicable subheading for item WA-KG-25 will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3%.

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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