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NY G80310

August 30, 2000

CLA-2-39:RR:NC:SP:222 G80310


TARIFF NO.: 3924.90.2000; 7013.99.5000; 8306.30.0000

Ms. Christina Rodriguez
Intercraft Burnes
14218 Business Avenue
Laredo, TX 78045

RE: The tariff classification of picture frames from Mexico.

Dear Ms. Rodriguez:

In your letter dated July 31, 2000, you requested a tariff classification ruling.

You have submitted five samples of picture frames in various shapes and sizes. The frames are made of acrylic, plastic, glass, metal and aluminum. You stated that the frames will be sold to Wal Mart and K-Mart stores. Your letter of inquiry states that the value of the glass picture frame is 0.78 cents.

The applicable subheading for the acrylic frame size 24 inches by 36 inches and the plastic frame size 2.25 inches by 3.25 inches, will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other: picture frames. The general rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the glass picture size 8 inches by 10 inches will be 7013.99.5000, HTS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesOther glassware: Other: Other: Other: Valued over $0.30 but not over $3 each." The general rate of duty will be 30 percent ad valorem.

The applicable subheading for the metal picture frame size 5 inches by 7 inches and the aluminum frame size 11-3/4 inches by 36 inches will be 8306.30.0000, HTS, which provides for photograph, picture or similar frames, of base metal. The general duty rate will be 2.7 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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