NY 865284: The tariff classification of printed childs-theme picture,from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              NY 865284

                             AUG 01 1991

CLA-2-49:S:N1:234 865284  

CATEGORY:  Classification

TARIFF NO.: 4911.91.3000  

Mr. Jim Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington  98230

RE:  The tariff classification of printed childs-theme picture,
from      Canada.

Dear Mr. Vander Yacht:

     In your letter dated June 27, 1991, on behalf of your
client, LPC Laser Printing, you requested a tariff classification
ruling.

     Two samples were submitted, which will be retained for
reference.  Your description follows:  "Both items are two piece
construction with a child theme picture glued onto a hardboard
backing of approximately 3/16 inch thickness.  The front piece is
a laser cut out of the same picture on the back piece.  The two
pieces are attached together with either velcro or foam spacers. 
The mounting gives the unit a three dimensional effect.  The
assembly has a fold out cardboard attached on back so it can be
placed on a child's dresser or night stand."

     We note that the printing of the pictures appears to be by a
lithographic process, on paper.

     The applicable subheading for the 3-dimensional child-theme
picture will be 4911.91.3000, Harmonized Tariff Schedule of the
United States (HTS), which provides for :  Other (than certain
enumerated) Lithographs on paper or paperboard:  Over 0.51 mm in
thickness.  The rate of duty will be Free.   

     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