CLA-2-59:RR:NC:TA:350 F86043

Ms. Mary Li
C2F, Inc.
6600 S.W. 111th Avenue
Beaverton, OR 97008

RE: The tariff classification of a prepared artist’s canvas put up on a wooden frame, from China.

Dear Ms. LI:

In your letter dated March 3, 2000, which was received April 19, 2000, you requested a classification ruling.

Three samples were submitted, identified as Product P10-1200-05, which are all the same, and consist of prepared artist’s canvases consisting of a 100% cotton woven canvas that has been primed with an acrylics compound. This canvas has in turn, been stretched over a stiff cardboard frame. The canvas is secured to the frame with glue. The instant samples measures 5" x 7". We note per a recent telephone conversation with your office that the instant samples marked “Made in USA” are prototypes and will be a product of China. The applicable subheading for the product will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for ... prepared painting canvases . The duty rate will be 4.3 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division