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

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