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NY L83664

April 4, 2005

CLA-2-83:RR:NC:N1:121 L83664


TARIFF NO.: 8306.30.0000

Ms. Shirley C. Schmidt
Pier 1 Imports
100 Pier 1 Place
Fort Worth, Texas 76102

RE: The tariff classification of a picture frame from China

Dear Ms. Schmidt:

In your letter dated March 25, 2005, you requested a tariff classification ruling.

The sample is a picture frame (sku 2063698) made of metal and wood. The structure of the frame is made of metal welded together, then wrapped around with small wooden beads threaded together with metal wire. The inner part of the frame is decorated with larger wooden beads that are strung together with copper wire. The piece behind the glass is made of wood.

Classification of the picture frame is based on General Rules of Interpretation (GRI) 3(b), which states that composite goods, “shall be classified as if they consisted of the material or component which gives them their essential character” This office believes that the welded metal, which surrounds the picture and forms the structure of the frame, gives the article its essential character.

The applicable subheading for the picture frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalphotograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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