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NY N003266

November 28, 2006



TARIFF NO.: 8306.30.0000

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a picture frame from India

Dear Mr. Hoffacker:

In your letter dated November 2, 2006, you requested a tariff classification ruling on behalf of Urban Outfitters, Inc.

The sample you submitted is described as a “3X4 Rectangular Precious Stone Frame,” style number 06/05/05/17. It is a picture frame that holds a 3X4 inch picture. The frame’s overall measurement is 5 inches wide by 6 inches high. It is made of brass-plated iron, which surrounds the picture and also forms a decorative framework for a 1-inch wide border. Wood, glass and ceramic beads are strung with wire onto the border. Also included are a felt-covered backing and a glass plate that covers the picture. You indicate that the frame does not contain semi-precious stones.

The metal component provides the support and structure of the frame besides adding to its decorative appearance. Consequently, the metal component provides the essential character.

The applicable subheading for the picture frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Articles classifiable under subheading 8306.30.0000, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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