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NY J81454

March 7, 2003

CLA-2-44:RR:NC:2:230 J81454


TARIFF NO.: 4420.90.6500; 4414.00.0000

Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a vinyl covered wood storage box with a photo frame lid and a vinyl covered wood photo frame from Taiwan

Dear Ms. Lall:

In your letter dated February 18, 2003 you requested a tariff classification ruling on two PVC covered wood products. Samples of the products were submitted.

Item # FL0134-64 is a wooden storage box measuring approximately 11” wide by 8” deep by 3” high. The box has a hinged lid, which consists of a photo frame with an opening for a 4” x 6” photograph along with a glass cover. The box has no compartments and is fully lined with a textile fabric. The outside of the box including the photo frame lid is covered with a black vinyl material. White stitching decoratively outlines all the borders.

Item # FP0025-35 is a wooden photo frame measuring approximately 8” high by 7” wide. It has an opening for a 3” x 5” photograph along with a glass cover. The front and sides are covered with a black vinyl material. White stitching decorates the front borders. The back of the frame, including the stand, is covered with a fabric.

The essential character of the vinyl covered wood box and of the vinyl covered wood photo frame is imparted by the wood. The wood makes the articles what they are; the vinyl material only decorates the articles.

The applicable subheading for the vinyl covered wood box with a photo frame lid, item # FL0134-64, will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, . . . microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, lined with textile fabrics. The rate of duty will be free.

The applicable subheading for vinyl covered wood photo frame, item # FP0025-35, will be 4414.00.0000, 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 646-733-3035.


Robert B. Swierupski

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