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NY M82891

May 19, 2006

CLA-2-44:RR:NC:2:230 M82891


TARIFF NO.: 4414.00.0000

Ms. Khem Lall
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a wooden collage photo frame and a photo frame with a cork memo board from China

Dear Ms. Lall:

In your letter dated April 17, 2006 you requested a tariff classification ruling.

The ruling was requested on various styles of photo frames and combination photo frames and memo boards. Samples of four products were submitted, which will be returned to you as you requested.

Style # Q5168B699 is a wooden collage photo frame measuring 22” x16”. It consists of a wooden frame with a lacquered black finish, a wood fiberboard backing and a fabric covered fiberboard front with threads. The fabric covered fiberboard front is divided into two sections with the threads of the sections running at a right angle to each other. The frame holds photos by means of the threads. It may be hung on a wall in either direction by means of four hangers on the back. The product is essentially a wood photo frame.

Style # X10899C699 is a combination photo frame with a cork memo board. The frame is made of wood with a lacquered black finish and measures 20” x 20”. The frame includes a wood fiberboard backing and an 18.5” x 18.5” x 6 mm thick sheet of agglomerated cork with a 5-1/2” x 3-1/2” cutout in the center. The cutout is designed to hold a photo and will be supplied with a plastic cover. The frame has hangers attached to the back for mounting the product on a wall. The essential character of this combination article is imparted by its function as a photo frame. The central focus of the product and primary use will be as a photo frame.

The applicable subheading for the wooden collage photo frame, style # Q5168B699, and the combination photo frame with a cork memo board, style # X10899C699, will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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/.

Your inquiry does not provide enough information for us to give a classification ruling on style # X10898P699 or style # X10905M699. Your request for a classification ruling should include samples that match the numbers and descriptions in the ruling request. Please provide samples in the exact condition they will be imported in, including the immediate packaging and any additional items such as magnets, notepads, pens, push pins and the like. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include a copy of this letter and all of the material that we have returned to you.

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 the 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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