CLA-2-90:S:N:N3:114 804068
TARIFF NOS.: 9006.99.0000, 5907.00.8090, 6307.90.9989
Mr. Ronald A. Bloch
Tower Group International, Inc.
P.O. Box 269
Sweetgrass, Montana 59484
RE: The tariff classification of fabric grids, canvases painted
with a design and dyed muslin backdrops from Canada
Dear Mr. Bloch:
In your letter dated November 7, 1994, on behalf of The
Backdrop Co., you requested a tariff classification ruling.
The grids are used to enhance light control and are called
Light Tools. They are designed to fit into the front of Photoflex
soft boxes. There is a narrow grid, a wide grid and a lateral
grid. The grid inserts are made of fabric and condense easily for
portability.
The canvases painted with a design, which are presumed to be
of woven cotton construction, consist of heavy seamless material
which will range in size from 5 feet x 7 feet to 12 feet x 24 feet.
These fabrics are used as studio backdrops. You indicate that the
fabric from which these canvases are made of is of U.S. origin.
These canvases will be shipped to Canada where they will be painted
and transformed into the studio backdrops which are to be imported
into the United States.
The dyed muslin backdrops are panels made of 100 percent
cotton canvas fabric sewn into 9 feet widths with a hidden seam.
The articles are hemmed at the top and bottom with grommets every
24 inches along the top and both sides.
The applicable subheading for the Light Tools fabric grids
will be 9006.99.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for photographic cameras, photographic
flashlight apparatus and flashbulbs, parts and accessories thereof;
parts and accessories, other. The rate of duty will be 3.9 percent
ad valorem.
The applicable subheading for the canvases painted with a
design will be 5907.00.8090, Harmonized Tariff Schedule of the
United States (HTS), which provides for textile fabrics otherwise
impregnated, coated or covered; painted canvas being theatrical
scenery, studio back-cloths or the like: other, other, other. The
rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the dyed muslin backdrops will
be 6307.90.9989, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, other, other,
other. The rate of duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport