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February 17, 1999

CLA-2-44:RR:NC:2:230 D87534


TARIFF NO.: 4414.00.0000

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas/Ft.Worth Airport, TX 75261

RE: The tariff classification of wooden calendar frames from Indonesia

Dear Ms. Wood:

In your letter dated January 22, 1999, on behalf of Greco Frame and Supply Inc., you requested a tariff classification ruling.

The ruling was requested on item numbers 8082 and 8084, wooden calendar frames. A sample of item 8082 was submitted which will be returned to you as you requested. Item 8084 is identical to the sample with the exception that it is designed to hold a 12 inch calendar.

The sample consists of a frame measuring overall 27 inches long by 14-1/2 inches wide. The frame has 3/4 inch wide wood moldings with a plain profile along the sides and 2 inch wide wood moldings with a patterned profile along the top and bottom. It has a hardboard backing which is stapled to the moldings. There is a 1/4 inch wide indentation between the moldings and the backing along the sides and bottom and a 1/4 inch wide open space between the molding and the backing on the top. This enables a calendar of a specific size to be inserted and fully mounted in the frame.

The applicable subheading for the wooden calendar frames 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 duty rate will be 3.9 percent ad valorem.

Articles which are classifiable under subheading 4414.00.0000, HTSUSA, which are products of Indonesia 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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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