CLA-2-49:RR:NC:SP:234 H89992
Ms. Susan D. Klingbeil
Ikea Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 19462
RE: The tariff classification of printed pictures from the United Kingdom.
Dear Ms. Klingbeil:
In your letter dated March 25, 2002, you requested a tariff classification ruling.
A sample identified as a “Pjatteryd Framed Picture” was submitted for our examination. It is a sheet of polyester/cotton canvas, approximately 31” x 46”, bearing a lithographically printed picture of a flower. The printed canvas is permanently mounted on a wooden stretcher, the back of which incorporates a flush hanger to facilitate placement/display on a wall. You state that the sample represents products that will be imported under article numbers 20045719 and 30045634.
The applicable subheading for the above-described “Pjatteryd Framed Pictures” will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.6%.
You note that the pictures will be printed and mounted in the United Kingdom using blank, acrylic-coated canvas originating in the United States. We agree with your suggestion that the country of origin of the finished product is the United Kingdom, and that it should be marked accordingly (e.g., “Printed in the United Kingdom”).
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,
National Commodity Specialist Division