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NY 818449

February 15, 1996

CLA-2-44:RR:NC:GI:230 818449


TARIFF NO.: 4421.90.9840

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of a lighted picture from Taiwan.

Dear Ms. Bonace:

In your letters dated December 4, 1995 and January 18, 1996, you requested a tariff classification ruling.

A sample identified as a lighted picture (item #881601) was submitted and is being returned as requested. The front of the article consists of a printed picture of the New York City skyline. The picture is covered by a sheet of clear plastic and is surrounded by a hardwood, cherry-finish frame. Behind the picture is a sealed, box-like plywood enclosure which houses a C-7 light bulb, fiber-optic filaments and a "rotary color wheel" powered by an electric motor. The unit is equipped with an on-off switch and a power cord to be plugged into a standard AC outlet. When the article is in operation, its fiber-optic lights change color while showing through tiny holes in the picture, thus creating the illusion of a lighted city. Overall, the unit measures 16 1/2" wide x 13 1/4" high x 3 3/4" deep.

With reference to General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), we find that the subject article is a composite good whose essential character is imparted by the wood. In addition to giving the item its structure and bulk, the wood (according to breakdowns you have provided) predominates by far over all the other components, in terms of both weight and value.

Accordingly, the applicable subheading for the lighted picture will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 4.4%.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (212) 466-5779.


Roger J. Silvestri

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