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NY R00011

April 25, 2003

CLA-2-44:RR:NC:2:230 R00011


TARIFF NO.: 4414.00.0000

Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive, M.S. 2222
Plano, TX 75024-3698

RE: The tariff classification of a wooden tic-tac-toe picture frame from Taiwan

Dear Ms. Hubbard:

In your letter dated April 2, 2003 you requested a tariff classification ruling.

The ruling was requested on a product identified as a 3D wooden tic-tac-toe picture frame, style number FA03-005. Copies of photographs of the product were submitted. The product consists of a wooden box frame containing nine wooden blocks. The frame measures 16-1/4” x 16-1/4” x 5” and hangs on a wall. The blocks have six interchangeable sides. One side of the blocks is a picture frame for a small photograph. A second side is open, allowing for the insertion of the photograph. A third side is marked with an “X” and a fourth side is marked with an “O”. The remaining two sides are blank. The blocks may be positioned so that nine photographs are displayed in the picture frames, or they may be used to play a game of tic-tac-toe.

Because the product has multiple uses, you believe that General Rule of Interpretation (GRI) 3 (c) applies. Following GRI 3 (c), you suggested classification of the product as a game in subheading 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS).

GRI 3 (c) states that when goods cannot be classified by reference to rule 3 (a) or 3 (b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.

GRI 3 (b) states that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.

We believe that the subject wall hanging tic-tac-toe picture frame is essentially a picture frame with a novelty tic-tac-toe feature. The frame will be principally used to display photographs. The use of the product as a game will be occasional and of secondary importance. Since we find that the product can be classified by reference to GRI 3 (b), GRI 3 (c) is not applicable.

The applicable subheading for the wooden tic-tac-toe picture frame, style # FA03-005, will be 4414.00.0000, HTSUS, 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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