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NY E89895

December 15, 1999

CLA-2-39:RR:NC:SP:221 E89895


TARIFF NO.: 3926.90.9880

Mr. James Lowery
Central Air Freight, Inc.
4428-A NW 74th Avenue
Miami, FL 33166

RE: The tariff classification of picture frame molding from the United Kingdom.

Dear Mr. Lowery:

In your letter dated November 9, 1999, on behalf of Delta Picture Frame Company, you requested a tariff classification ruling.

A sample was provided with your letter. The picture frame molding is composed of extruded plastic. After extrusion, the picture frame molding is hot stamp foiled with a variety of finishes from gold leaf to wood grain patterns. The foils are on a release sheet or roll and applied to the molding with heated rubber wheels.

You suggest classification in heading 3924, HTS, which among other household articles, provides for plastic picture frames. However, the moldings are not picture frames, but merely material that will be used to construct picture frames.

The applicable subheading for the picture frame molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty will remain unchanged in 2000.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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