CLA-2-59:RR:NC:TA:350 M84219
Laura Mooney
VP Product Development
Blumenthal Lansing Company
1Palmer Terrace
Carlstadt, NJ 07072-2696
RE: The tariff classification of an artist canvas and paint kit, from China or Korea.
Dear Ms. Mooney:
In your letter received July 11, 2006, you requested a tariff classification ruling. You submitted several representative items but not the actual product that will be imported.
Your letter indicates the actual artist canvas and paint set you will be importing, will contain the following items:
Two pre-printed 6”x6” prepared artists canvas
Two paint brushes
Four 16 oz. tubes of acrylic paint
The canvas you submitted has a pre-printed picture but does not have numbers designating specific color areas, as in a paint-by-number kit. The canvas is mounted, or stretched, on a traditional wooden frame.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the artist canvas and paint kit to be a set for tariff classification purposes, with the essential character imparted by the prepared artist canvas.
The applicable subheading for the artist canvas and paint kit, if the chief weight of the canvas is the man-made fibers, will be 5901.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of man-made fibers. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the artist canvas and paint kit, if the chief weight of the canvas is the linen fibers, will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of other than man-made fibers. The rate of duty will be 4.1 percent ad valorem.
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/.
BOTH prepared artist canvas of man-made fibers AND prepared artists canvas of fibers other than man-made, fall within textile category designation 229. At the present time goods produced in China and falling within this textile category are subject to quota and visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
In your ruling request you indicate the artist canvas may not be subject to antidumping duties. We recommend you check the current status of both the PREPARED ARTISTS CANVAS and the PAINT BRUSHES with the Department of Commerce. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division