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NY L80142

October 26, 2004

CLA-2-48:RR:NC:SP:234 L80142


TARIFF NO.: 4823.90.6600

Ms. Maurine Cecil
American Shipping Company Inc.
400 Oceangate (Suite 1106)
Long Beach, CA 90802

RE: The tariff classification of a paperboard picture frame from China or Taiwan.

Dear Ms. Cecil:

In your letter dated October 2, 2004, you requested a tariff classification ruling on behalf of Delta Technical Coatings.

A sample identified as a “paintable frame” was submitted for our examination and is being returned to you as requested. It is a rigid paperboard photo frame measuring approximately 4” x 4” x ¼”(thick). The top edge features a slot into which a photo may be inserted so that it will be displayed through a 2”-square opening in the front panel. The article is completely covered with plain white coated paper. A loop of ribbon and a metal eye are attached to the back panel to facilitate hanging. The item will be imported in various sizes and may incorporate single or multiple display openings.

The applicable subheading for the above-described “paintable frames” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

Illustrative literature accompanying your inquiry also shows separately packaged products, identified respectively as “glass photo inserts” and “mirror inserts,” designed to be used in conjunction with the paintable frames. This ruling does not apply to those items, whether packaged separately or together with the frames. If you require a ruling on those items, you should submit samples of them, packaged in the condition in which they will be imported.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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