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NY F88234

June 21, 2000

CLA-2-44:RR:NC:2:230 F88234


TARIFF NO.: 4414.00.0000

Ms. Lisa Peterson
Midwest Of Cannon Falls
32057 64th Avenue
P. O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a Christmas 2000 wood photo frame from China

Dear Ms. Peterson:

In your letter dated June 5, 2000 you requested a tariff classification ruling.

The ruling was requested on a Christmas 2000 photo frame. A sample of the product was submitted. The sample consists of a rectangular wood frame measuring approximately 10 inches by 8 inches. The frame has a wood fiberboard backing with a stand and a front glass cover. It is designed to hold a 5x7 photograph. The frame is painted green and decorated with candy canes and the words “Christmas 2000”. It also has a flat wood snowman applique glued on one corner.

The photo frame is a functional article. It is not a three dimensional representation of a festive motif. It is not classifiable as a festive decoration.

The applicable subheading for the Christmas 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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