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NY 886970

Aug 12, 1993

CLA-2-68:S:N:N3:226 886970


TARIFF NO.: 6810.99.0000

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of picture frames from Indonesia

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling on a picture frame. A sample of the product was submitted with your ruling request and sent to our Customs laboratory for analysis.

The article consists of a paperboard backing, a glass face and the body of the frame itself. The essential character of this product is represented by the frame. Our laboratory has determined that the frame consists of calcium carbonate agglomerated with plastics.

The applicable subheading for the picture frame will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial stone: other articles: other. The rate of duty will be 4.9 percent ad valorem.

In your letter you state your opinion that this merchandise should be classified under the provision for picture frames of plastics in subheading 3924.90.2000, HTS. However, laboratory analysis of the article has shown that it actually consists of artificial stone (stone agglomerated with plastics), not plastics. These items of agglomerated stone are properly classified as articles of artificial stone in subheading 6810.99.00, HTS, not as plastics in Chapter 39.

Articles classifiable under subheading 6810.99.0000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.

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