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NY B85370

May 28, 1997

CLA-2-48:RR:NC:SP:234 B85370


TARIFF NO.: 6307.90.9989; 4823.90.6500; 4420.10.0000

Ms. Tammy Locke
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of picture frames and decorative articles from the Philippines.

Dear Ms. Locke:

In your letter dated May 9, 1997, you requested a tariff classification ruling. Four samples were submitted and are being returned to you as requested.

The first item is a picture frame having outer dimensions of 8"x 9 3/4" and a 4" x 6" "window," complete with glass. The frame is made of stiff paperboard, but its face is covered with white canvas fabric, which in turn is ornamented with four fabric-covered buttons. The rear features a slide-out paperboard back that incorporates a hinged stand. The product is identified as a "Wide Desk Picture Frame in Canvas" (#5234R).

The applicable subheading for the above-described #5234R frame will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%.

The second and third items, identified respectively as a "Convex Desk Picture Frame" (#5243R) and a "Black Concave Desk Picture Frame" (#5244R), are similar in size and construction to the first style described above, except that they do not have textile facings. All surfaces (with the exception of the glass) appear to be of coated paper or paperboard.

The applicable subheading for the #5243R and #5244R frames will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 3.9%.

The fourth sample is a set of three decorative articles designed to resemble apples. Each "apple" consists of a contoured, carved wooden core, the surface of which has been completely covered with a relatively thin, glued-on layer of dried roots said to be obtained from plants known as "Morras Grass" (Vetiver spp.). A carved wooden "leaf" and a twig-like "stem" adorn the top. The three "apples" in the set are designated "small," "medium" and "large," and range from about 3 to 5 inches in diameter and 4 to 6 inches in height. A component breakdown accompanying your inquiry indicates that the wood is the predominant material, both by weight and by value. Accordingly, the wood will be considered the material which imparts the essential character.

The applicable subheading for the set of three decorative apples (#1353R) will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 4%.

Articles classifiable under subheadings 6307.90.9989, 4823.90.6500 and 4420.10.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Carl Abramowitz at 212-466-5733.


Gwenn Klein Kirschner
Chief, Special Products Branch

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