NY 866575: The tariff classification of prints, place mats and notecards 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 866575

                                  SEP 11 1991

CLA-2-49:S:N1:234 866575  

CATEGORY:  Classification

TARIFF NO.: 4911.91.2040; 4818.90.0000; 4817.20.4000  

Ms. Wanda Schriver
Knob Hill Gallery
289 Canada St.
Fredericton, N.B., Canada E3A 4A3

RE:  The tariff classification of prints, place mats and note
cards from           Canada.

Dear Ms. Schriver:

     In your letter dated August 21, 1991, you requested a tariff
classification ruling.         

     The items in question, samples of which were submitted, are
photo-mechanical color reproductions (lithographs) of original
paintings.  There are four different versions of the merchandise.

     Article #1 is a framed print.  It consists of a picture
printed on paper (0.21 mm thick), framed with wooden molding, a
double mat of paperboard, glass, corrugated cardboard backing,
and a metal sawtooth hook for hanging.  Since it is possible to
remove the print and subsequently reassemble all components
without destroying anything, we do not consider this lithograph
to be "permanently mounted," for tariff purposes. 

     The applicable subheading for the framed prints will be
4911.91.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for printed pictorial lithographs, other
than posters, on paper or paperboard: not over 0.51 mm in
thickness.  The rate of duty will be 13.2 cents per kilogram.   

     Goods classifiable under subheading 4911.91.2040, HTS, which
have originated in the territory of Canada, will be entitled to a
5.2 cent per kilogram rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.



     Article #2 is a set of four place mats.  These are in the
form of 12 x 16 inch sheets of paperboard printed with a picture
on one side.  Both sides of the paperboard are covered with a
0.02 mm layer of plastic film intended to allow the product to be
wiped off and re-used.  Overall, each place mat is approximately
0.52 mm thick.

     The applicable subheading for the place mats will be
4818.90.0000, HTS, which provides for other (non-enumerated)
goods similar to tablecloths and other household articles of
paper or paperboard.  The rate of duty will be 3%.  The FTA rate
for eligible Canadian goods will be 1.2%.

     Article #3 is an unframed print.  The sample is a
rectangular sheet of 0.21 mm thick paper with a printed picture
on one side.  It is packed in a plastic bag together with a
separate piece of plain cardboard (a "padding board back").  The
applicable subheading and rate of duty for this item will be the
same as indicated above for article #1.

     Article #4 is a set of four note cards, with envelopes,
packed in a plastic bag.  The note cards are 5 3/4 x 9 1/2 sheets
of paper which have been folded in half.  The face of each card
is printed with a picture, while the inside is blank.

     The applicable subheading for the note card/envelope sets
will be 4817.20.4000, HTS, which provides for correspondence
cards of paper or paperboard.  The rate of duty will be 3.2%. 
The FTA rate for eligible Canadian goods will be 1.2%. 

     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