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NY A86111




August 15, 1996

CLA-2-83:RR:NC:GI:113 A86111

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.30.0000

Ms. Joanne Balice
CBI Distributing Corporation
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of a picture frame from Taiwan

Dear Ms. Balice:

In your letter dated August 7, 1996, you requested a tariff classification ruling.

The merchandise is a round, pewter frame with a small magnet attached to its back. It is decorated with flowers, potted plants, and a bow. The frame measures approximately 2 inches in diameter, and will be used to display a small photograph. The magnet allows the picture frame to be placed on a metallic surface, such as a refrigerator. It is the opinion of this office that the principal function of this item is to display a photograph, and that the frame gives it its essential character.

The applicable subheading for the pewter frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 4.3 percent ad valorem.

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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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