The tariff classification of fabric grids, canvases painted with a design and dyed muslin backdrops from Canada

NY 804068 December 2, 1994 CLA-2-90:S:N:N3:114 804068 CATEGORY: Classification TARIFF NOS.: 9006.99.0000, 5907.00.8090, 6307.90.9989 Mr. Ronald A. Bloch Tower Group International, Inc. P.O. Box 269 Sweetgrass, Montana 59484 RE: The tariff classification of fabric grids, canvases painted with a design and dyed muslin backdrops from Canada Dear Mr. Bloch: In your letter dated November 7, 1994, on behalf of The Backdrop Co., you requested a tariff classification ruling. The grids are used to enhance light control and are called Light Tools. They are designed to fit into the front of Photoflex soft boxes. There is a narrow grid, a wide grid and a lateral grid. The grid inserts are made of fabric and condense easily for portability. The canvases painted with a design, which are presumed to be of woven cotton construction, consist of heavy seamless material which will range in size from 5 feet x 7 feet to 12 feet x 24 feet. These fabrics are used as studio backdrops. You indicate that the fabric from which these canvases are made of is of U.S. origin. These canvases will be shipped to Canada where they will be painted and transformed into the studio backdrops which are to be imported into the United States. The dyed muslin backdrops are panels made of 100 percent cotton canvas fabric sewn into 9 feet widths with a hidden seam. The articles are hemmed at the top and bottom with grommets every 24 inches along the top and both sides. The applicable subheading for the Light Tools fabric grids will be 9006.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic cameras, photographic flashlight apparatus and flashbulbs, parts and accessories thereof; parts and accessories, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the canvases painted with a design will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: other, other, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the dyed muslin backdrops will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, other, other, other. The rate of duty will be 7 percent ad valorem. 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