CLA-2-44:S:N:N8:230 888672
Mr. Lawrence B. Teodoro
Rare Woods Inc.
1815 Rollins Road
P.O. Box 4156
Burlingame, CA 94011
RE: Tariff classification of a wooden photo frame with a photo
album insert from Thailand and from Indonesia
Dear Mr. Teodoro:
In your letter dated July 5, 1993, which was received in our
office on
July 26, 1993, you requested a tariff classification ruling.
The ruling was requested on a composite product called "The Flip." A
sample was submitted which will be returned to you as you requested. The
product consists of a wooden photo frame measuring 7-3/4 inches by 5-3/4
inches. The back of the frame has an opening for a small photo album. The
album consists of 12 plastic pages each of which holds one photograph on
either side. The pages are bound with a wood molding which fits into and
matches the opening in the back of the frame. The first page of the photo
album is the photo that is displayed by the frame.
The applicable subheading for the wooden photo frame with a photo album
insert will be 4414.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for wooden frames for paintings,
photographs, mirrors or similar objects. The rate of duty will be 6 percent
ad valorem.
Articles classifiable under subheading 4414.00.0000, HTSUSA, which are
products of Thailand or of Indonesia are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
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