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NY J81459

March 13, 2003

CLA-2-44:RR:NC:2:230 J81459


TARIFF NO.: 4414.00.0000

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

RE: The tariff classification of a wall photo frame with a mirror and memo board from China

Dear Ms. Lall:

In your letter dated February 18, 2003 you requested a tariff classification ruling.

The ruling was requested on a product identified as item # X3397, a wall frame with a corkboard and mirror. A sample of the product was submitted. It consists of a wooden frame measuring overall approximately 21” by 14.” The wall frame incorporates three photograph frames, a framed mirror, a framed memo board and three metal hooks.

The product is a composite good made up of different components. The essential character of this composite good is imparted by the wood frames, which enclose the article and each component within the article.

The applicable subheading for the wall photo frame with a mirror and memo board, item # X3397, 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 646-733-3035.


Robert B. Swierupski

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