&&Art work is first hand-illustrated by Carrie Curcio, who then prints copies of the art work onto fine art paper using an at-home printer. The fine art prints come in the following sizes: 5" x 7", 8" x 8", 8" x 10" and 8.5" x 11". The prints are individually wrapped with a 4-ply supporting backing board and a clear plastic sleeve to protect it.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9702.90.00.00. This tariff classification number is incorrect.&&&&Legal Note 3 of Chapter 97 defines original engravings, prints and lithographs as "impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process." Based on this definition, as the fine art prints are created by the mechanical process of printing, it is excluded from Heading 97.02.&&&&The Legal Notes of Chapter 49 states that for the purposes of this chapter, printed is defined as reproduction by "means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten." Consideration was given to both Headings 49.01 and 49.11. However, Legal Note 4 of Chapter 49 states that Heading 49.01 also covers "(a) a collection of printed reproductions of, for example, works of arts or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in Heading 49.11". In other words, if a printed illustration does not contain any text, even if it contains a signature, then it should fall under Heading 49.11.