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NY H87270

February 21, 2002

CLA-2-44:RR:NC:2:230 H87270


TARIFF NO.: 4414.00.0000

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a wooden picture frame from India; supplement to G83221

Dear Ms. Greener:

In your letter dated January 14, 2002 you requested a revised tariff classification ruling for a modified product previously classified in ruling NY G83221 dated October 25, 2000.

The product is a wooden picture frame, your item # 074-1632. The picture frame has two parallel glass panel covers separated by a space which is designed to hold decorations for the frame. In ruling G83221 the picture frame was imported with a packet of seashells, and the frame and the seashells were classified separately.

You stated in your letter that future shipments of item # 074-1632 will no longer include the seashells. The product to be imported will consist of the wooden frame with a fabric covered paper mat containing an opening for a photograph, a paper backing, a wood fiberboard back and two glass panel covers. The modified item # 074-1632 is a picture frame.

The applicable subheading for the modified item # 074-1632 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.

Articles classifiable under subheading 4414.00.0000, HTSUSA, which are products of India 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 "T-GSP".

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 646-733-3035.


Robert B. Swierupski

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