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NY K82972

March 1, 2004
CLA-2-44:RR:NC:2:230 K82972


TARIFF NO.: 4414.00.0000

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

RE: The tariff classification of a shadow box photo frame from China

Dear Ms. Cort:

In your letter dated February 3, 2004, on behalf of Hallmark Cards Inc., you requested a tariff classification ruling.

The product to be classified is a shadow box style photo frame, model # 4000PHA4346. A sample of the product was submitted, which will be returned as you requested.

The sample is a rectangular painted wood fiberboard box frame with an easel back measuring approximately 11-1/4” long by 9-1/4” wide by 1-3/4” deep. It has a hinged wood framed glass covered opening in the front and a wood backing covered on the inside with fabric. The fabric is folded with several slots designed to hold various sized photographs. Marketing literature shows the product being used to hold a number of photographs and other printed matter.

The applicable subheading for the wood shadow box photo frame, model # 4000PHA4346, 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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