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NY L85932

July 11, 2005

CLA-2-44:RR:NC:N2:230 L85932


TARIFF NO.: 4414.00.0000

Mr. Ron Levy
Manager, Customs Brokerage Compliance
Kintetsu World Express USA Inc.
18450 S. Wilmington Avenue
Rancho Dominguez, CA 90220

RE: The tariff classification of “Clip Frames” from China.

Dear Mr. Levy:

In your letter dated April 1, 2005, you requested a tariff classification ruling on behalf of Noteworthy, a Division of Papermates, Inc. In your letter of July 7, 2005, you submitted additional information as we requested. Your original letter was referred to our Headquarters Office for review, and now it has been returned for our reply.

You are requesting a classification ruling for an item referred to as a “clip frame”. The frame consists of a glass front secured to a fiberboard back by four removable metal clips and is intended to hold pictures, photo's, etc. In your letter you stated that the frames would be imported in several sizes ranging from 4" X 10" to 8" X 10". A sample of a 6” x 6” clip frame was submitted.

In your letter of July 7, 2005, you brought to our attention the case of Structural Industries, Inc. The Court of International Trade (CIT) in the case of Structural Industries, Inc. v. United States, Slip Op. 05-21 (February 15, 2005) had the occasion to rule on the classification of clip picture frames substantially similar to those in question. In that decision, the CIT held that a glass clip picture frame was a composite good for classification purposes and that the essential character of the composite good was imparted by the wood backing. The CIT classified the article under subheading 4414.00.0000, HTSUS, which provides for wooden frames.

The Structural Industries, Inc. decision revokes, by operation of law, any rulings concerning the classification of glass clip picture frames substantially similar to those classified by the CIT in the Structural Industries decision. (See section 152.16(e), Customs Regulations, 19 CFR 152.16 (e) and CBP ruling HQ 967569.)

The applicable subheading for the subject clip frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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