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NY J83665

May 1, 2003

CLA-2-44:RR:NC:SP:230 J83665


TARIFF NO.: 4414.00.0000

Ms. Charlene Whitfield
Value City Imports
2025 Corvair Avenue
Columbus, OH 43207

RE: The tariff classification of picture frames, of wood and other materials, from China.

Dear Ms. Whitfield:

In your letter dated March 28, 2003, you requested a tariff classification ruling. Samples of two photo frames were submitted for our examination.

Style NA405/14-60 is a rectangular photo frame made of wood fiberboard covered on the front with cellular plastic sheeting. The sheeting, which has been printed and textured to resemble denim, is backed with fabric scrim and paperboard. The frame has outer dimensions of 7-1/2” x 9-1/2” and a display area (with glass “window”) measuring 3-1/2” x 5-1/2”. The article has a back panel made of fabric-covered paperboard, which incorporates a flip-open door and a hinged stand.

Style XK-HVV317/14-BB is a rectangular photo frame made of wood fiberboard covered on the front with denim textile fabric backed with foam padding and paperboard. The frame has outer dimensions of 6-3/4” x 8-3/4” and a display area (with glass window) measuring 3-1/2” x 5-1/2”. The back of the frame, which is covered with black velvet fabric, incorporates a removable “door” and a hinged stand.

Both of the above-described products will be regarded as “composite goods” whose essential character is imparted by the wood fiberboard. The fiberboard gives the articles their shape and function. Accordingly, the applicable subheading for the style NA405/14-60 and XK-HVV317/14-BB photo frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%.

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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