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NY K83377

March 16, 2004
CLA-2-39:RR:NC:SP:221 K83377


TARIFF NO.: 3926.90.9880

Mr. James E. Unger
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191

RE: The tariff classification of picture or mirror frame material from Korea.

Dear Mr. Unger:

In your undated letter, received in this office on February 20, 2004, on behalf of Silver Capital Corp., you requested a tariff classification ruling.

A sample was provided with your letter. The picture or mirror frame material is composed of lengths of polystyrene. These lengths do not have a uniform cross-section throughout, since they have significantly elevated and indented designs. The material will be imported in specified lengths. You suggest classification in subheading 3924.90.20, HTS, as unassembled picture frames or in subheading 3924.90.55, HTS, the provision for other household articles, as unassembled mirror frames. However, these lengths are not unassembled frames, but rather material to make frames. After importation they will be cut at 45-degree miter angles and joined together at the corners. The identity of the product to be made from the frame lengths is not fixed with certainty, since they may be used to make either mirror frames or picture frames. In addition, even if these lengths had no other application, heading 3924 is not applicable since it does not provide for parts.

The applicable subheading for the picture or mirror frame material will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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