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NY J89280

October 20, 2003

CLA-2-44:RR:NC:2:230 J89280


TARIFF NO.: 4414.00.0000

Ms. Melissa Mirt
OfficeMax, Inc.
International Logistics Department
3605 Warrensville Center Road
Shaker Heights, OH 44122

RE: The tariff classification of a wood swivel photo frame with pens from China

Dear Ms. Mirt:

In your letter dated September 18, 2003 you requested a tariff classification ruling.

The ruling was requested on a product described as a revolving wood stand with picture frame and pen and mechanical pencil set (style 12402362). A sample of the product was submitted.

The sample consists of a wood photo frame designed to hold three pens in the back. The photo frame is mounted inside a rectangular wood frame stand measuring approximately 8” high by 6” wide by 2” deep. The photo frame holds a 4” x 5” photograph on one side and two pens and one mechanical pencil on the other side. The pens/pencil match the wood in color and are specially designed to fit in the frame. The top ends of the pens/pencil fit inside plain openings on the top of the frame while the writing ends fit inside openings with metal spring fittings on the bottom of the frame. The photo frame rotates around inside the frame stand so that the photograph may be displayed in either direction and so that the pens may be either accessed or hidden as desired.

The product is a composite good consisting of different components adapted to each other. The components are mutually complementary and fit together to form a whole. According to General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule, composite goods made up of different components are classified according to the component that imparts the essential character of the product.

You believe that the essential character of the product is imparted by the wood stand. You suggest classification in subheading 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

We find, in this case, however, that the essential character is imparted by the wood photo frame. The stand is designed to support the photo frame, particularly in its function of rotating. It closely follows the shape and size of the photo frame, so that it appears to be part of the photo frame. In a component material value breakdown submitted in your letter, the “wooden base (stand) with revolving frame” is treated as one component. The retail packaging for the product refers to it as a “3pc pen set in wood swivel photo frame”. Hence, the stand is considered to be part of the photo frame. The photo frame imparts the essential character of this product because it is the more prominent and important part of this product.

The applicable subheading for the wood swivel photo frame with pens/pencil (style 12402362) will be 4414.00.0000, HTSUSA, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem.

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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