Modification of NY N260772; Classification of a printed artwork from China

HQ H265036 December 27, 2016 CLA-2 OT:RR:CTF:TCM H265036 GA CATEGORY: Classification TARIFF NO.: 4911.91.2040 Ms. Shirley Schmidt Trade and Product Compliance Manager Pier 1 Imports 100 Pier 1 Place Level 11 Fort Worth, TX 76102 RE: Modification of NY N260772; Classification of a printed artwork from China Dear Ms. Schmidt: This letter concerns New York Ruling Letter (NY) N260772, dated January 29, 2015, issued to Pier 1 Imports concerning the classification of a printed artwork from China under the Harmonized Tariff Schedule of the United States (HTSUS). In N260772, U.S. Customs and Border Protection (CBP) classified a picture with a lattice design identified as item number 61957101D in subheading 4911.91.2020, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Posters.” CBP also classified a wall art identified as item number 2917969 and a printed picture with a multi colored design and the words “Imagination is more important than knowledge” identified as item number 42386101D in subheading 4911.99.6000, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” Furthermore, CBP also classified a wall art identified as item number kc-2014-shine and a printed picture with a black and green design and the word “Inspire” printed at the bottom, identified as item number 0412-080C in subheading 4911.99.8000, HTSUSA, which provides for ‘Other printed matter, including printed pictures and photographs: Other: Other: Other: Other:” We have reviewed NY N260772 and find the portion that relates to the classification of item number 61957101D to be in error. The classification of item number 2917969, item number 42386101D, item number kc-2014-shine, and item number 0412-080C remains unmodified. For the reasons set forth below, we hereby modify N260772. On June 22, 2016, pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin Vol. 50, No. 25. No comments were received in response to this notice. FACTS: In NY N260772, CBP described the subject merchandise as follows: Item number 61957101D is a picture with a lattice design. The lattice design is lithographically printed on paper that is .25mm thick. The paper is then glued to a 1.25mm medium-density fiberboard surface (MDF) and coated with acrylic gel to give it a textured appearance. The item measures approximately 11.88 inches in width by 1.25 inches in diameter by 11.88 in height ISSUE: What is the proper classification of the printed artwork from China? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under considerations are as follows: 4911 Other printed matter, including printed pictures and photographs: Other: 4911.91 Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in Thickness. . . 4911.91.2020 Posters: 4911.91.2040 Other: * * * * * * * * * * Heading 4911, HTSUS, provides for other printed matter including printed pictures and photographs. This heading includes pictures and photographs printed by lithography. There is no dispute that the instant merchandise is classifiable under subheading 4911.91, HTSUS. However, importer disagrees with CBP with the 10 digit level tariff which classifies the merchandise as a “poster” under subheading 4911.91.2020, HTSUSA. The instant merchandise does not appear to fit the meaning of a “poster.” The Meriam-Webster dictionary defines a “poster” as “a bill or placard for posting often in a public place; especially: one that is decorative or pictorial,” or “a sheet bearing an announcement for posting in a public place.” http://www.merriam-webster.com/dictionary/posters The paper with the printed lithograph is not over 0.51 mm in thickness and the printed lattice design is permanently mounted onto a wooden board (medium-density fiberboard surface) that is 1.25 inches in thickness. The subject merchandise is not a “poster,” under subheading 4911.91.2020, HTSUSA. Therefore, it is properly provided for under subheading 4911.91.2040, HTSUSA. HOLDING: By application of GRIs 1 and 6, we find that the picture with a lattice design identified as item number 61957101D is classified in subheading 4911.91.2040, HTSUSA, which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The duty rate is “Free.” Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N260772, dated January 29, 2015 is hereby MODIFIED. In accordance with 19. U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division