CLA-2-44:S:N:N1:230 851014
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of a beaded wood picture frame
from China
Dear Mr. O'Neill:
In your letter dated March 23, 1990, you requested a tariff
classification ruling on behalf of Best Products Co., Inc.
The ruling was requested on a decorated picture frame. A
sample was submitted. The frame is made of sturdy wood which is
covered with white satin fabric. Sewn onto the borders of the
fabric covered frame are many white and silver beads in
decorative patterns. A submitted value breakdown shows the value
of the beads and plywood to be almost the same. The essential
character of the picture frame is imparted by the wood which
gives the article its shape and function.
The applicable subheading for the beaded wood picture frame
will be 4414.00.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for wooden frames for paintings,
photographs, mirrors or similar objects. The rate of duty will
be 6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport