CLA-2-59:OT:RR:NC:TA:350
Mr. Neil Gwartzman
Masters International
4400 Grape Street
Denver, CO 80216
RE: The tariff classification of a prepared artist’s canvas and a painting kit, from China.
Dear Mr. Gwartzman:
Two representative samples were submitted which were identified as a “Floating Art Frame” and “Basic Art Kit”, respectively.
The first item is the “Floating Art Frame”. We will not be able to rule on this item without having the following information:
Please provide a sample of the product in its actual imported condition, i.e., packed for retail and ready for sale in the United States.
Provide a complete cost breakdown (canvas, frame, hangers, etc.).
Submit any marketing or sales literature which will depict exactly how the product will be used for the purposes stated in your correspondence.
The second item is the “Basic Art Kit”. It consists of two artist’s canvases that are stretched over wooden frames and secured with staples. Additionally, the kit includes plastic hinges to mount the frame, 5 artist’s brushes and 1 plastic mixing palette. You state that these canvases will be imported in sizes ranging from 8" x 10" to 16" x 20". Your letter did not make clear whether or not these canvases will be made of cotton, man-made fibers or blends of both. This can affect the final classification of the merchandise as indicated below.
With respect to the “Basic Art Kit”, 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 “Basic Art Kit ” to be a set for tariff classification purposes, with the essential character imparted by the artist’s canvas. The applicable subheading for the “Basic Art Kit”, if the prepared artist’s canvas is made of 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 “Basic Art Kit”, if the prepared artist’s canvas is of cotton, 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/. The prepared artist’s canvas and the paint brushes contained in this kit may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). We wish to note that the submitted samples were not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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