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NY R03032

January 11, 2006

CLA-2-44:RR:NC:2:230 R03032


TARIFF NO.: 4414.00.0000

Mr. Bill Helms
Schmidt, Pritchard & Co., Inc.
9801 W. Lawrence Ave.
Schiller Park, IL 60176

RE: The tariff classification of a wood photo frame with a canvas covered wood fiberboard backing and threads from Thailand

Dear Mr. Helms:

In your letter dated December 30, 2005, on behalf of your client, Euromarket Designs Inc., you requested a tariff classification ruling.

The ruling was requested on a wood photo frame described as a “collage frame” and referred to as a “Thread Memento Board.” Descriptive literature was submitted. The product consists of a stained solid wood picture frame measuring 20.5” x 16.75”. It has a wood fiberboard backing covered with an ivory canvas fabric that has threads running across it. The frame holds four 4” x 6” photos or one 8” x 10” photo by means of the threads. The product is essentially a wood photo frame with a variation in the usual way photos are framed.

The applicable subheading for the wood photo frame described above 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 duty rate 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/.

Articles classifiable under subheading 4414.00.0000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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".

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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