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NY J86529

July 25, 2003

CLA-2-39:RR:NC:SP:221 J86529


TARIFF NO.: 3924.90.2000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of the “Santa’s Helper” picture frame from Hong Kong.

Dear Mr. Stinson:

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

A sample was provided with your letter. The Santa’s Helper picture frame (Liss Item #933702) is composed of more than 90 percent plastic, with small amounts of paper and metal. The picture frame is shaped like a Santa Claus figure and is designed so that a photograph can be inserted in place of Santa’s face. As you requested, the sample is being returned.

You suggest classification as a festive article in chapter 95. However, legal note 1(k) of chapter 95 precludes from chapter 95 parts of general use, as defined in note 2 to Section XV, of base metal or similar goods of plastics. Picture frames are among the articles defined as parts of general use. Therefore, the instant picture frame is precluded from classification in chapter 95.

The applicable subheading for the picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of 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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