CLA-2-49:S:N8:234 810401
Ms. Danielle Trucott
John V. Carr & Son, Inc.,
6 Maple Street
Derby Line, Vermont 05830
RE: The tariff classification of a lithographically printed
picture from Canada.
Dear Ms. Trucott:
In your letter dated May 8, 1995, to the St. Albans, Vermont
office of the Customs Service, on behalf of your client, Delnav
Transport International, Inc., you requested a tariff
classification ruling. A sample was submitted, which will be
returned, as requested by your client in their letter to you, dated
March 2, 1995.
The sample is a lithographically printed picture, on canvas,
permanently mounted to a wood frame. The picture is a landscape
scene, and is printed in color, giving the impression of a painting
in oils. The mounted picture measures 40.5 cm x 30.5 cm.
The applicable tariff provision for the picture described will
be 4911.91.4040, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for: Other (than certain
enumerated) pictures, designs and photographs. The general rate of
duty will be 2.8 percent.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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