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NY L80341

October 22, 2004

CLA-2-42:RR:NC:TA:350 L80341


TARIFF NO.: 4205.00.8000

Mr. Joseph A. Startare
Jade International, Inc.
P.O. Box 469
Folcroft, PA 19032-0469

RE: The tariff classification of a leather picture frame, from India.

Dear Mr. Startare:

In your letter dated October 18, 2004, on behalf of Computer Expressions, Philadelphia, PA, you requested a tariff classification ruling. The supplier is New Era Overseas, Calcutta, India.

 The instant sample identified as a LEATHER PHOTO FRAME, consists of a rectangular frame, measuring approximately 9¼" high by 6½" wide and ½" thick. It is constructed from a rather rigid paperboard, which is covered with a leather material decorated in a floral motif. The back, which is covered with textile fabric, incorporates a removable panel that allows insertion of a photo for display in an approximately 3¾" x 6" opening with a glass window. While there is a hinged stand attached to the back, your letter states that this frame may also be hung via the metal ring affixed to the top back of the frame.

The applicable subheading for the frame will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. The rate of duty will be free.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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