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NY 851014

April 13, 1990

CLA-2-44:S:N:N1:230 851014


TARIFF NO.: 4414.00.0000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a beaded wood picture frame from China

Dear Mr. O'Neill:

In your letter dated March 23, 1990, you requested a tariff classification ruling on behalf of Best Products Co., Inc.

The ruling was requested on a decorated picture frame. A sample was submitted. The frame is made of sturdy wood which is covered with white satin fabric. Sewn onto the borders of the fabric covered frame are many white and silver beads in decorative patterns. A submitted value breakdown shows the value of the beads and plywood to be almost the same. The essential character of the picture frame is imparted by the wood which gives the article its shape and function.

The applicable subheading for the beaded wood picture frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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