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NY L86835

August 18, 2005

CLA-2-44:RR:NC:SP:230 L86835


TARIFF NO.: 4420.90.8000

Ms. Francine Marcoux
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a wooden showcase frame/shelf unit from China.

Dear Ms. Marcoux:

In your letter dated August 2, 2005, you requested a tariff classification ruling.

Illustrated literature concerning a “Showcase Frame” (# 51150) was submitted for our review. The product resembles an empty, rectangular wooden picture frame with a small shelf projecting from the upper edge of its bottom molding. The frame’s outside dimensions are approximately 12” x 13”, and the projecting shelf is about 2¼” deep. The unit, made of painted pine, is intended to be hung on a wall to showcase a statuette, vase, model ship or other collectible, which will rest on the shelf and appear to be surrounded by the frame.

In response to a telephone query by this office, you stated that the unit is not designed for mounting a painting, photo, mirror or the like, and that its back does not incorporate any recesses, clips or other fittings that would facilitate such use. Thus, the area bounded by the frame remains open so that the surface of the wall upon which the unit is hung shows through. A sawtooth hanger is included to aid in installation.

The applicable subheading for the # 51150 “Showcase Frame” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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 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.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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