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NY J85855

July 17, 2003

CLA-2-44:RR:NC:SP:230 J85855


TARIFF NO.: 4414.00.0000; 4420.90.8000

Ms. Lorianne Aldinger
Rite Aid Corporation
PO Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a wooden photo frame and sconce from China.

Dear Ms. Aldinger:

In your letter dated June 25, 2003, you requested a tariff classification ruling.

A sample described as a #933691 “walnut single photo frame and sconce” was submitted for our examination. Although the frame and the sconce are two separate entities, your letter suggests that they will be imported and sold together as a packaged set for use “as a wall decoration to hold photos.” For tariff purposes, however, the two items will be classified separately because there is no compelling reason for them to be used together as a unit. The frame can be hung on a wall or placed on a desk, table or the like, and the sconce can be used as a decorative holder for any small article.

The wooden frame measures approximately 5-5/8” square. It features a glass window and a removable fiberboard back. The back incorporates both a hinged stand and a metal loop hanger. The applicable subheading for the frame 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 sconce is a small wooden wall shelf with a surface measuring 4½” x 6”. It has a four-sided, tapered, decoratively shaped base. The back incorporates two keyhole-shaped metal hangers to permit flush mounting on a wall.

The applicable subheading for the sconce will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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 Bureau of Customs and Border Protection.

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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