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NY F81460

January 28, 2000

CLA-2-39:RR:NC:SP:222 F81460


TARIFF NO.: 3924.90.2000

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

RE: The tariff classification of plastic picture frames from China.

Dear Mr. Keller:

In your letter dated December 21, 1999, on behalf of your client Hallmark Cards, you requested a classification ruling.

You have submitted a sample photo frame made of plastic. It is identified as stock number 1SON127. You also state that stock numbers 1SON126, 127, 128, 129, 130 and 158 will cover this product. Your letter of inquiry states that each of the stock numbers will be made the same. The only difference being the litho printed sentiment that will be inside the frame. They will be marketed and sold as a set of “Framed Art Sentiment”.

The photo frame is designed with two parts. The plastic back of the frame includes the stand and the front plastic cover is attached with four metal charm screws and nuts. The frame can be easily opened and the print removed and replaced with a photograph. In our opinion, the item is essentially a plastic frame and not printed matter in chapter 49.

The applicable subheading for plastic picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other: picture frames. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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