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NY M80054

January 27, 2006

CLA-2-83:RR:NC:N1:121 M80054


TARIFF NO.: 8306.30.0000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
NY, NY 10018

RE: The tariff classification of coaster/frames from China

Dear Ms. Whitley:

In your letter, dated January 19, 2006, you requested a tariff classification ruling.

The sample you submitted, which is being returned to you upon your request, is a Picture Frame/Coaster Set, style number AOT904. It consists of four coaster/frames plus a stand that holds them. Each coaster/frame has a 10 cm square glass top surrounded by a 2 cm wide stainless steel border, which constitutes the frame. Paperboard is adhered to the back, enabling a picture to be slid between it and the glass.

The stand is made of painted wood and glass. It is a U shaped article, consisting of a horizontal base, measuring 13 cm long by 10 cm wide, and two vertical sides, each measuring 8½ cm high. The interior surface of each side has four grooves that enable the coaster/frames to be slid into and held in the stand. The exterior surface of each side consists of a 6½ mm glass square surrounded by a wood border.

The applicable subheading for the Picture Frame/Coaster Set will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metalphotograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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