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NY H83462

July 18, 2001

CLA-2-48:RR:NC:SP:234 H83462


TARIFF NO.: 4823.90.8500

Ms. Alice Liu
Atico International, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a picture frame, of paperboard and other materials, from the Philippines.

Dear Ms. Liu:

In your letter dated July 6, 2001, you requested a tariff classification ruling.

A sample identified as item S60J9005 was submitted and is being returned to you as requested. It is a rectangular photo frame made of thick, rigid paperboard. It features a hinged door (permitting insertion/removal of a 4” x 6” photo), a fold-out stand, and a glass window. A portion of the face has a decorative covering described as “faux leather” (presumably plastic sheeting). The remainder of the face is decorated with parallel strips of a vegetable material (bound with cotton threads) identified as “lupiz.”

The applicable subheading for the S60J9005 photo frame will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The duty rate will be 1.6%.

Articles classifiable under subheading 4823.90.8500, HTS, which are products of the Philippines are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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