The tariff classification of printed material from United Kingdom

N224296 July 23, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Andrew C. Chisholm Map Marketing Limited 4A Hatherleigh Industrial Estate Holsworthy Road Hatherleigh Devon EX20 3LP RE: The tariff classification of printed material from United Kingdom Dear Mr. Chisholm: In your letter dated June 8, 2012, you requested a tariff classification ruling. The ruling was requested on three styles of printed material. Representative samples of printed canvas maps were submitted for our examination. The canvas maps are as follows: Sample #1 is a printed cotton canvas picture of the New York City subway system. The printing is done by an ink jet process onto the canvas material. The canvas print is attached to two gold painted wooden hanging bars. The decorative horizontal hanging bars are attached at the top and bottom of the canvas. A saw tooth staple is attached to the top bar in the center allowing the printed canvas to be hung on a wall. The dimensions of the printed canvas map will be 18 ¾ inches x 25 ¼ inches. Sample #2 is a printed cotton canvas picture of the New York Seaport located in lower Manhattan. The printed canvas appears to be a photo shot of the area. The printing is done by an ink jet process onto the canvas material. The printed canvas is attached to two gold painted wooden hanging bars. The decorative horizontal hanging bars are attached at the top and bottom of the canvas. A saw tooth staple is attached to the top bar in the center allowing the printed canvas to be hung on a wall. The dimensions of the printed canvas map will be 18 ¾ inches x 25 ¼ inches. Sample #3 is a printed cotton canvas of the 1851 North America Trail. The printing is done by an ink jet process onto the canvas material. The printed canvas is attached by two gold painted wooden hanging bars. The decorative horizontal hanging bars are attached at the top and bottom of the canvas. A saw tooth staple is attached to the top hanger in the center allowing the printed canvas map to be hung on a wall. The dimensions of the printed canvas will be 31 inches x 40 inches. According to your letter, you indicated the maps will be sold through gift companies within the United States via gift catalogues or gift websites and your manufacturing base is in the United Kingdom (UK). You requested classification as a painting under HTS# 9701.10.0000. To be classified, the painting or drawing must be done entirely by hand. These reproductions have been mechanically added to the canvas. Thus, your paintings do not fall within the scope of HTS# 9701.10.0000 The applicable subheading for the printed canvas material will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the samples are not marked with the country of origin. To ensure that the ultimate recipient is informed of such origin, the imported canvas maps will be required to be individually marked, for example, "Printed in United Kingdom.” This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division