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NY N006452

March 6, 2007



TARIFF NO.: 4414.00.0000

Ms. Laura Mitchell
UPS Supply Chain Solutions
3031 S. Kansas Expressway
Springfield, MO 65807

RE: The tariff classification of a metal covered wood picture frame from China

Dear Ms. Mitchell:

In your letter dated February 2, 2007, on behalf of the importer, CBK Styles Inc., you requested a tariff classification ruling.

The ruling was requested on a metal covered wood picture frame. A sample of a picture frame designed to hold a 5 x 7 photograph was submitted. The sample measures 8-3/4” x 10-1/2” overall and consists of a frame, a paperboard backing and a glass cover. The frame is constructed of wood and is decoratively covered on most of the front surface with a thin sheet of crinkled bronzed metal. The backing has a hinged stand and an opening with rotating clips for inserting a photograph.

The metal covered wood picture frame is a composite good composed primarily of two different materials, wood and metal. The essential character of this composite good is imparted by the wood because of the greater role the wood plays in the functioning of this article as a picture frame.

The applicable subheading for the metal covered wood picture frame 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/.

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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