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NY J81806

March 19, 2003

CLA-2-44:RR:NC:2:230 J81806


TARIFF NO.: 4414.00.0000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a wooden photo flip frame from China

Dear Ms. Spurbeck:

In your letter dated February 19, 2003, on behalf of your client, Target Stores, you requested a tariff classification ruling.

The ruling was requested on a product described as a photo flip frame, style # DA0978BK. A sample of the product was submitted. It consists of a standing open wooden frame with plastic photo pockets hanging in the center. The frame measures approximately 7-1/4” high x 8-1/2” wide x ¾” deep and is permanently attached to a 1” high x 9-1/2” wide x 1-1/2” deep pedestal base. The front of the frame and base is identical to the back of the frame and base. The photo pockets hang from two metal rings mounted on the top part of the frame. There are 24 plastic pockets with paper inserts. Each pocket holds two 4” x 6” photographs, one on each side. The photographs can be rotated on the metal rings so that any one of the photographs can be displayed on the front side of the frame. At the same time, another photograph can be displayed on the back side of the frame.

The photo flip frame is a composite good consisting of two components, a wooden photo frame and plastic photo pockets. The essential character of this composite good is imparted by the wooden frame because of the more prominent role it plays in the functioning of the article. The article is used mainly as a picture frame with the variation of having multiple photo pockets instead of a backing and cover for one photograph.

The applicable subheading for the wooden photo flip frame, style # DA0978BK, 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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