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NY B89520

September 29, 1997

CLA-2-44:RR:NC:SP:230 B89520


TARIFF NO.: 4414.00.0000

Mr. Gary Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007

RE: The tariff classification of "Wooden Halloween Picture Frames" from Taiwan.

Dear Mr. Klestadt:

In your letter dated September 10, 1997, on behalf of Two's Company, Inc. (Mount Vernon, NY), you requested a tariff classification ruling.

Three samples identified as "Wooden Halloween Picture Frames" were submitted and will be retained for reference. The face of each frame consists of a flat, painted sheet of wood which has been cut to the outline of a particular object: ghost, spider web and pumpkin, respectively. In the case of the spider web, a small, flat wooden shape (representing the silhouette of a spider) has been affixed as an overlay.

Each frame features an opening (complete with clear plastic "window") suitable for the insertion of a small photo, plus a cardboard back incorporating a hinged stand. With respect to their outer dimensions, the frames measure roughly 3 1/2 x 3 1/2 inches.

You have asked whether the above-described items are classifiable in Chapter 95 as festive articles based upon the impact of a recently decided court case initiated by Midwest of Cannon Falls (No. 96-1271, -1279 dated Aug. 14, 1997). The outcome of this case, however, is not applicable to the subject articles because functional items must be three-dimensional, sculpted, full-bodied representations of specific symbols. The spider web and pumpkin are not specific symbols of a particular holiday. Although the ghost might be so dedicated, the representation is not fully three-dimensional or full-bodied. The item is a flat silhouette of a ghost. The pattern does not extend around to the back of the item. The front is flat.

The applicable subheading for the wooden "ghost," "spider web" and "pumpkin" picture frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 4.7%.

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.


Robert B. Swierupski

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