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NY M83417





May 26, 2006

CLA-2-49:RR:NC:SP:234 M83417

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

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

RE: The tariff classification of “wall art” (printed pictures on fabric) from India.

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. The ruling was requested on five items, one of which was submitted as a representative sample.

The submitted sample is identified as item WA-KG-18, “Onion Flower Wall Art.” It is a 24” x 30” rectangular sheet of woven cotton fabric that has been printed with a silhouette-style image depicting two flowering onion plants. The printed fabric has been mounted on a wooden stretcher, the back of which has an attached wire hanger to facilitate placement of the article on a wall for decorative display.

The remaining items, photos of which were submitted, are similar to the above-described product. All are decorative prints on fabric mounted on wooden stretchers with attached wire hangers. Their particulars are listed below:

WA-KG-21, “Phlox Wall Art” (woven polyester/nylon fabric printed with silhouette-style picture of flowers)

WA-KG-22, “Orchid Wall Art” (woven cotton fabric printed with silhouette-style picture of a flower)

WA-KG-24, “Glitter Buddha Wall Art” (woven cotton fabric printed with a picture of the Buddha)

WA-KG-40, “Eiffel Tower Wall Art” (woven cotton fabric printed with a photograph of the Eiffel Tower)

The applicable subheading for items WA-KG-18, WA-KG-21, WA-KG-22, WA-KG-24 and WA-KG-40 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.

Sincerely,

Robert B. Swierupski
Director,

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