The tariff classification of a framed canvas print from China

N358801 March 10, 2026 CLA-2-49:OT:RR:NC:CEE008:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ryan Lickfeld Geodis USA LLC 5101 S BROAD ST Philadelphia, PA 19112 RE: The tariff classification of a framed canvas print from China Dear Mr. Lickfeld: In your letter dated February 11, 2026, you requested a tariff classification ruling on a framed, printed artwork on canvas. A sample, photos, and a detailed description were submitted for our review. The product under consideration, item# 493852, is a framed canvas print depicting a woman in a black fancy dress with the eyes area of her face obscured by an application of black paint. A skull is positioned in the background beside her. The image is digitally printed on canvas and accented with glitter. The canvas is mounted on a fiberboard backing and enclosed in a composite wooden frame. You indicate that the printed canvas is intended to be a decorative item for display at Halloween. You propose classification of the item as a festive decoration associated with a recognized holiday, Halloween, under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The instant item would not be an example of a decoration meant only for Halloween, classified in 9505.90.6000. Although there is a skull in the background, there is nothing that ties this specifically to Halloween. This Gothic print could be displayed at any time without appearing aberrant. The applicable subheading for the framed canvas print, item# 493852, 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