The tariff classification of a printed reproduction of original artwork from India

N358409 February 27, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Kalyan Bhattacharjya Chromatic Art Private Limited Villa 184, Geown Oasis, V Kalahalli, Sarjapur Main Road Bengaluru 562125 India RE: The tariff classification of a printed reproduction of original artwork from India Dear Mr. Bhattacharjya: In your letter dated January 31, 2026, you requested a tariff classification ruling on a printed artwork on canvas. Photos and a detailed description were submitted for our review. The product under consideration is a printed reproduction of an original abstract painting created by the artist Parbbonni. The reproduction artwork is digitally printed on canvas, then stretched over wooden stretcher bars with an external synthetic resin frame that measures approximately 58 inches x 58 inches. You indicate that the reproduction artwork is a limited-edition print where each piece is hand-signed by the artist on the reverse side with the edition number. You propose classification in subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for digitally printed reproduction artwork will be 4911.91.4040, 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: Other: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Susana Li at susana.y.li@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division