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NY J84924

June 5, 2003

CLA-2-39:RR:NC:SP:221 J84924


TARIFF NO. 3924.90.2000

Ms. Jodi Gracey
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of picture frames from China.

Dear Ms. Gracey:

In your letter dated May 21, 2003, you requested a classification ruling.

You have submitted two styles of picture frames. The first sample is identified as style number HT221107. It is a Santa photo frame made of resin material and wire. Santa’s body contains a 1-1/2” by 2-1/2” opening for a photograph. The top of Santa’s hat includes a loop for hanging the picture frame.

The second sample is identified as style number 91207A/B. This photo frame is composed of polyresin material. It is designed with Santa holding a Christmas tree and a teddy bear. Santa’s body contains a 2” diameter opening for a photograph. The top of Santa’s head includes a loop for hanging the picture frame. Chapter 95 note 1(k) states that parts of general use, as defined in note 2 to Section XV, and similar goods of plastics, are excluded from classification in Chapter 95. Parts of general use include plastic picture frames. Therefore, the plastic picture frames will be classified in Chapter 39 as articles of plastic.

Sample number HT221102 is returned as you requested.

The applicable subheading for both styles of picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: Other: Picture frames. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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