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NY K87187

July 1, 2004
CLA-2-39:RR:NC:SP:221 K87187


TARIFF NO. 3924.90.2000

Ms. Tina DePriest
Wal*Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of plastic picture frames from China.

Dear Ms. DePriest:

In your letter dated June 10, 2004, you requested a classification ruling.

You have submitted three samples of picture frames that are identified as assortment number 0000247. The picture frames are composed of 80 percent polyfoam, 10 percent paper and 10 percent clear epoxy coating. The plastic picture frames vary in style and size. Illustrations of the licensed SpongeBob Squarepants and friends cartoon characters are printed on the front. In addition to the cartoon characters, the first style has the words “Lookin’ Good” printed on the front, the second style has the words “A Hula Hula Hoo” printed on the front and the third style has the words “Catch of the Day” printed on the front. Each picture frame is designed with a kick-stand on the back so the frames can stand on a shelf or mantle. Each frame is designed to hold a 4” by 6” photograph.

The samples are returned as you requested.

The applicable subheading for the plastic picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Picture frames. The rate of duty will be 3.4 percent ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. .
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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