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NY B80197

December 19, 1996

CLA-2-44:RR:NC:2:230 B80197


TARIFF NO.: 4414.00.0000

Mr. Russ Clarkson
Creative Education of Canada, Inc.
C/O Port City Fulfillment
250 Huron Avenue
Port Huron, MI 48060

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of wooden picture frames with decorative materials, from Canada; Article 509

Dear Mr. Clarkson:

In your letter dated November 29, 1996, you requested a ruling on the status of certain picture frame/decorative material kits from Canada under the NAFTA. Two samples were submitted and will be retained for reference.

The first item, "Tissue & Podge Frame Kit," consists of several components put up for retail sale in a plastic blister container. The main component is a wooden picture frame, complete with corrugated paperboard back and acrylic "window." The frame, made of bare, undecorated wood, has outer dimensions of 9 1/2" x 11 1/2" and inner dimensions of 5" x 7". Accompanying the frame are numerous colorful design-printed slips of tissue paper, a vial of a thick liquid substance identified as "craft podge," a small paintbrush and a small wooden dowel. It is intended that the user, following instructions provided, will decorate the frame by affixing the papers to its surface. In this connection, the "podge" evidently will act both as an adhesive and as a top coat, while the brush and dowel will serve as implements to be employed in the decorating procedure.

The second item, "Treasure Frame Kit," is essentially the same, but the decorative accessories (instead of paper and "podge") consist of a diverse assortment of objects intended to be glued onto the face of the frame to form a collage-like ornamental effect. These objects include such things as miniature plastic figurines, a spool of thread, paperboard jigsaw puzzle pieces, etc. A small container of bond-fast glue is provided.

After being decorated as described above, the frame from either kit can be used in an ordinary manner, i.e., to mount and display a photograph, painting or the like.

You state that all materials in both kits are produced either in Canada or the United States.

The applicable subheading for each of the above-described kits 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 general rate of duty is currently 5.2%. Effective January 1, 1997, the general rate of duty will be 4.7%.

The kits, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1.2% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Effective January 1, 1997, this NAFTA rate of duty will be reduced to 0.6%.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Roger J. Silvestri

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