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NY B89521

September 25, 1997

CLA-2-44:RR:NC:SP:230 B89521


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 Twos Company, Inc. (Mount Vernon, NY), you requested a tariff classification ruling.

Five 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 an object such as a house, fence, coffin, etc. In each instance, a small, flat wooden shape (representing the silhouette of a black cat, witch, etc.) has been affixed as a decorative 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 range from roughly 2 1/2" x 3" to 4" x 4". You have identified the various styles as follows:

(1) House* with Ghost
(2) Black Cat Next to Coffin*
(3) Black Cat Next to Fence*
(4) Bat Next to Window*
(5) Witch Flying by Moon*

(We have added the asterisks to denote the shape formed by the frame itself; the non-asterisked items are the small overlays, which occupy only a fraction of the available space on the front of each frame.)

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, full-bodied representations of specific symbols. Windows, fences, houses, coffins and the moon are not symbols associated with specific holidays.

The applicable subheading for the five 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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