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NY K80328

November 20, 2003
CLA-2-44:RR:NC:2:230 K80328


TARIFF NO.: 4414.00.0000

Ms. Tina Cort
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of wood photo frames from China

Dear Ms. Cort:

In your letter dated October 21, 2003, on behalf of Hallmark Cards Inc., you requested a tariff classification ruling.

The ruling was requested on two styles of photograph frames, identified as model # 1FTO2001 and model # 1FTO1008. Descriptive literature and samples of the products were submitted. The samples will be returned to Hallmark Cards Inc., as you requested.

Model # 1FTO2001 is a shadow box style photo frame measuring approximately 8-1/4" by 8-1/4" x 1-1/2" deep. It consists of a frame made of four mitered and painted wood fiberboard moldings, a glass cover, a wood square divider that holds the glass cover against the frame and leaves a 7/8” deep space between the cover and the backing, and a wood fiberboard backing with an easel stand. The fiberboard backing is covered in the front with a cushioned fabric printed with various words, such as “mother”, “family” and “home”. For decoration, three small charms spelling M-O-M are pinned to the cushioned fabric backing. The frame is designed to hold various sized photographs and small keepsakes.

Model # 1FTO1008 is a rectangular picture frame measuring approximately 16” long by 5” wide. The sample consists of four mitered and painted wood picture frame moldings. It has a fabric covered cardboard backing. The descriptive literature depicts the product as a frame holding five 3” x 3” photos in a row with a mat insert having five cutouts. In addition, the product is stated to have a glass cover printed with various words, such as “living”, “loving” and “laughing.” The mat insert and the glass cover were missing from the sample.

The applicable subheading for the photo frames, models # 1FTO2001 and # 1FTO1008, will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (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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