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NY G86030

January 23, 2001

CLA-2-44:RR:NC:2:230 G86030


TARIFF NO.: 4414.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a rattan covered wood picture frame from China

Dear Mr. Hoffacker:

In your letter dated December 27, 2000, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling.

The ruling was requested on a product referred to as a Rattan Photo Frame, Item # M295. A sample of the product was submitted. It will be returned to you as you requested.

The sample consists of a 6” x 7-1/2” frame designed to hold a 3-1/2” x 5” photograph. The frame is made of wood and is covered with thin strips of rattan arranged in a pattern. The frame has a paperboard backing with a stand and a glass cover for the photograph portion in the front.

The sample is one of an assortment of sizes and styles for this item number. A merchandise information sheet submitted with the sample shows that frames for 4” x 6” and 5” x 7” photographs and in different rattan pattern styles and finishes will also be imported under item # M295.

The essential character of the wood frame covered with rattan is imparted by the wood. The wood plays a greater role in the functioning of the article because the frame is made of wood. The rattan is a decorative finish only.

The applicable subheading for the wood frame covered with rattan, item # M295, 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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