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NY 881951

January 29, 1993

CLA-2-63:S:N:N6:345 881951


TARIFF NO. 6307.90.9986

Mr. John A. Slagle
Director, Customs Laws & Regulations
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a "Gift Box" and a "Picture Frame" from China or Hong Kong..

Dear Mr. Slagle:

In your letter dated January 15, 1993, on behalf of The Knoll Group, Elmhurst, IL, you requested a tariff classification ruling.

The samples submitted are a "Gift Box" and a "Picture Frame". The "Gift Box" is square shaped with a detached lid. It is constructed of a cardboard base covered externally and internally with 60 percent cotton and 40 percent polyester fabric. The interior of the box contains no compartments and is neither specially shaped nor fitted for jewelry.

The "Picture Frame" is made of a cardboard base, completely covered with 60 percent cotton and 40 percent polyester fabric. A separate, hinged piece of this covered cardboard is attached to the back as a stand. The midsection of the front incorporates a glass "window", behind which a photo may be inserted, through an opening provided, for display. This "window" is surrounded by a 1 1/4 inch wide border made of cardboard covered with the same fabric.

The applicable subheading for the "Gift Box" and "Picture Frame" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 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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