United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 892399

November 22, 1993

CLA-2-44:S:N:N8:230 892399


TARIFF NO.: 4414.00.0000

Ms. Angeline Kabris
Iris of Excelsior Limited
4700 Linwood Circle
Excelsior, MN 55331

RE: Tariff classification of a wooden photo frame from New Zealand

Dear Ms. Kabris:

In your letter dated November 10, 1993, which was also signed by Ms. Michelle Steele, you requested a tariff classification ruling.

The ruling was requested on a wooden photo frame, a sample of which was submitted. The sample consists of a rustic style wooden frame measuring overall approximately 4 inches by 5 inches. It has a hard paper backing and a glass picture cover. The frame is designed to hold a 2 inch by 3 inch photograph. Other sizes of the frame will also be imported.

The applicable subheading for the wooden photo frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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

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