The tariff classification of a Printed Artwork from China.

N260772 January 29, 2015 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4911.91.2020; 4911.99.6000; 4911.99.8000 Shirley Schmidt Pier 1 Imports 100 Pier 1 Place, Level 11 Fort Worth, Texas 76102 RE: The tariff classification of a Printed Artwork from China. Dear Ms. Schmidt: In your letter dated January 9, 2015 you requested a tariff classification ruling. 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. Item number 2917969 is wall art. It consists of 6 wooden squares printed with letters that form the word “Family”. The letters are lithographically printed on paper that is .2mm thick. Each piece of paper is glued to a 1.5 cm thick pine wood square measuring approximately 10 inches by 10 inches. The finished item measures approximately 48 inches in width by 14 inches in height. The company provided a material breakdown indicating that the item is composed of 95% pine wood, 4% paper and 1% paint. Item number 42386101D is a printed picture with a multi colored design and the words “Imagination is more important than knowledge”. The frame is made of pine wood. The artwork is printed using a lithographic process on a canvas measuring .45 mm thick. The item measures approximately 35 inches in width by 1½ inches in diameter by 35 inches in height. Item number kc-2014-shine is wall art. The words “Today you will SHINE” are printed on paper that is glued to a medium-density fiberboard (MDF) surface which has been sectioned into four slates that are attached together horizontally by a wooden bar across the back. The item measures approximately 9 inches in width by 9 inches in height. The company provided written information indicating that the item is composed of 98% medium-density fiberboard, 1% paper and 1% metal. Item number 0412-080C is a printed picture with a black and green design and the word “Inspire” printed at the bottom. This entire picture was printed onto a sheet of canvas, and then stretched around wooden frame. The thickness of the canvas on its own is approximately 0.125mm, and the printing does not use a lithographic process. The item measures approximately 16 inches in width by 1 inch in diameter by 12 inches in height. The applicable subheading for item number 61957101D will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be Free.  The applicable subheading for item numbers 2917969 and 4286101D will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be Free. The applicable subheading for item numbers kc-2014-shine and 0412-080C 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/. 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 Albert.Gamble@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division