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NY 892531

December 2, 1993

CLA-2-44:S:N:N8:230 892531


TARIFF NO.: 4414.00.0000; 7009.92.5000

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

RE: Tariff classification of wooden photo frames and framed mirrors from New Zealand

Dear Ms. Kabris:

In your letter dated November 10, 1993, you requested a tariff classification ruling.

The ruling was requested on wooden photo frames and wooden framed mirrors. A sample of a photo frame was submitted. The frame is made of radiata pine and stained or painted. The frames will be imported in a variety of molded profile shapes and in different sizes. They will also each contain a cardboard backing and a glass cover insert.

The framed mirrors will be imported in two sizes, 44 inches by 34 inches and 75 inches by 55 inches. The wooden frames around the mirrors consist of similar profile shapes as for the photo frames.

The applicable subheading for the wooden photo frames 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.
The applicable subheading for the framed mirrors will be 7009.92.5000, HTSUSA, which provides for glass mirrors, framed, over 929 square centimeters in reflecting area. The rate of duty will be 10 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.


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