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NY N013568




July 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000

Ms. Geri Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of shadow box frames from Thailand

Dear Ms. Davidson:

In your letter dated June 27, 2007 you requested a tariff classification ruling.

The ruling was requested on shadow box frames, SKU # 10031577 & 734472. A photograph of the product was submitted. The product consists of a hardwood frame measuring 11” x14” x 2” in a natural or black finish. The frame is fitted with a glass cover and a backing composed of fiberboard covered with foam and canvas. The shadow box frame is designed to display photos, artwork, butterflies, memorabilia or similar thin items that will fit in the 1-3/4” space between the backing and the cover.

The applicable subheading for the wood shadow box frames, SKU # 10031577 & 734472, 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/.

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".

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.

Sincerely,

Robert B. Swierupski
Director,

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