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NY J85045

June 13, 2003

CLA-2-44:RR:NC:SP:230 J85045


TARIFF NO.: 4414.00.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a wall-mount wooden photo frame from China.

Dear Mr. Hoffacker:

In your letter dated May 22, 2003, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

The ruling was requested on a “photo frame with hangers” (#K48/MK018), a photo of which was submitted for our review. The article is a wooden, panel-like unit designed to be mounted on a wall. It measures about 20” wide by 15” high by 2” thick, and incorporates six rectangular openings of various sizes, each of which will accommodate a photo for display. Attached to the lower portion of the panel are three brass hooks, upon which miscellaneous items may be hung, if desired.

For tariff purposes, the unit will be regarded essentially as a wooden frame. The metal hooks serve as a relatively minor enhancement.

The applicable subheading for the #K48/MK018 “photo frame with hangers” 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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