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NY N011032

June 11, 2007



TARIFF NO.: 4414.00.0000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

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

Dear Ms. Whitley:

In your letter dated May 8, 2007 you requested a tariff classification ruling on a product being imported for your customer, Babies R Us.

The ruling was requested for the “My First Christmas” picture frame, item # 3455495k7. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a wood picture frame measuring approximately 9-1/4” x 7” x ½” thick. It frames an opening for a 6” x 4” photograph and includes a hardboard backing with a stand and a clear plastic cover. The face of the frame is flat and decoratively painted with the words “My First Christmas” on top and “2007” on the bottom. In addition, it depicts Santa Claus and a snowman on the bottom corners.

The applicable subheading for the wood “My First Christmas” picture frame, item # 3455495k7, 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/.

The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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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