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July 15, 1999

CLA-2-44:RR:NC:2:230 E83758


TARIFF NO.: 4414.00.0000

Mr. Donald A. Keller
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a hinged wood photo frame with a textile bunny decoration from China

Dear Mr. Keller:

In your letter dated June 18, 1999, on behalf of Hallmark Cards, you requested a tariff classification ruling.

The ruling was requested on item number 1BAY410, Bunny Hinged Photo Frame. A sample was submitted which will be returned to you as you requested.

The sample is a double hinged wooden photo frame with each frame measuring approximately 4-1/4 inches wide by 5 inches high by 3/4 inch thick. The backs of the frames have textile bunny inserts. One frame has a bunny head and the other has a bunny back and tail. The two frames may be latched together forming a novelty bunny decoration.

The essential character of the photo frame with the bunny decoration is imparted by the wood photo frame. The wood photo frame is the primary function of the article. The textile bunny decoration is an added feature.

The applicable subheading for the hinged bunny photo frame 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 rate of duty will be 3.9 percent ad valorem.

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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