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NY J87853

August 13, 2003

CLA-2-83:RR:NC:N1:113 J87853


TARIFF NO.: 8306.30.0000

Mr. David Jost
ELSA L, Inc.
27 Red Rock Way
San Rafael, CA 94903

RE: The tariff classification of a hanging frame tree from China

Dear Mr. Jost:

In your letter dated July 29, 2003, you requested a tariff classification ruling.

The sample you submitted is a hanging frame tree made of base metal and standing 10 inches high (item number 09298). It consists of 3 photograph frames hanging from 3 curved, vertical wires that rest on a 4-inch diameter base. Each frame measures 2 inches in width by 3 inches in height. Above each frame is a 1-inch high heart with a paper insert that reads “Memories”, “Good Times”, or “Friends”. You suggest classification of this item under 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, and parts thereof, other. However, it is our opinion that the essential character of the hanging frame tree is imparted by the 3 frames. Therefore the hanging frame tree is more specifically provided for as a photograph frame than as a statuette or ornament. The rulings that you cited in your letter did not involve any frames.

The applicable subheading for the hanging frame tree will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, and parts thereof, of base metal. The rate of duty will be 2.7 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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