HQ 086131
March 1,1990
CLA-2 CO:R:C:G 086131 SLR
Leslie A. Glick, Esq.
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C. 20036-2395
RE: Picture Frames
Dear Mr. Glick:
This ruling is in response to your letter, dated December 9,
1988, on behalf of your client, Tyrone Art, Inc., requesting the
proper classification of aluminum, wood, and plastic picture
frames under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted for our examination.
FACTS:
The first sample is an aluminum-framed, glass covered
picture assembled from the following components: pre-finished
(painted or plated) extruded aluminum molding; printed picture;
corrugated cardboard backing; chipboard; flat glass; L-angles
and screws; wire and clips.
The second sample is a wood-framed, glass covered picture
assembled from the following components: pre-shapped and wrapped
particle board molding; printed picture; flat glass; corrugated
cardboard backing; metal hanger; and v-staples.
The third sample is a plastic-framed, glass covered picture
assembled from the following components: pre-notched,
mylar-wrapped, extruded plastic border material; printed picture;
flat glass; corrugated cardboard backing; and metal hanger.
In your letter, you maintain that the above products,
assembled in Mexico from U.S. fabricated components, qualify for
partial duty exemption under 9802.00.80, HTSUSA. Mr. Vilders of
Customs Value, Special Programs and Admissibility Branch
addressed this issue in HRL 555214, dated December 26, 1989.
-2-
Regarding the tariff classification of the subject
articles, you posit that the pictures enclosed within the frames
are "art prints" separately classifiable from the picture frames.
In turn, you maintain that the aluminum, wood, and plastic
picture frames are classifiable as follows: 8306.30.00,
photograph, picture frames of base metal; 4414.00, wooden frames
for paintings, photographs or similar articles; and 3924.9020,
tableware, kitchenware, other household articles of plastics,
respectively.
ISSUES:
What is the proper classification of the picture frames
under the HTSUSA?
Whether the pictures qualify as "prints" separately
classifiable under the HTSUSA.
LAW AND ANALYSIS:
Aluminum Picture Frame
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 8306, HTSUSA, provides for picture frames of base
metal. The Explanatory Notes, which represent the official
interpretation of the tariff at the international level, offer
guidance in understanding the scope of the HTSUSA headings. The
Explanatory Note to heading 8306 indicates that frames fitted
with supports or with backings of paperboard, wood or other
materials remain classifiable in this particular heading.
In the case of framed pictures, to determine whether the frame is
to be classified separately, the Note directs us to the
Explanatory Note which accompanies heading 4911.
The Explanatory Note to heading 4911 provides that:
[F]rames which are of a kind and of a value normal to
the pictures...are regarded as forming part of the
picture...and the whole is classified in this heading;
in other cases the frames fall to be classified under
their appropriate heading as articles of wood, metal,
etc.
Here, the value of the subject aluminum frame is not vastly
different from that of the accompanying picture. The frame and
picture, therefore, must be considered as a single unit
classifiable in subheading 4911.91.4040, HTSUSA.
-3-
The Explanatory Note to heading 4911 indicates that heading
4911 excludes:
Original engravings, prints and lithographs, of
heading 97.02, that is, impressions produced directly,
in black and white or in colour, of one or of several
plates wholly executed by hand by the artist,
irrespective of the process or of the material employed
by him, but not including any mechanical or
photo-mechanical process.
Here, the subject images are simply mass-produced printed
pictures; they are not original works. Hence, they are
classifiable with the frames.
Wood Picture Frame
Heading 4414, HTSUSA, provides for wooden frames for
paintings, photographs, mirrors or similar articles. The
Explanatory Note to heading 4414 indicates that frames remain in
this heading if fitted with backs, supports, and plain glass.
In the case of framed pictures, to determine whether the frame
and picture should be classified separately, the Explanatory Note
directs us to the Explanatory Notes to heading 4911 quoted above.
The value of the subject wooden frame is not vastly
different from that of its accompanying picture. The picture
appears to be a printed picture, not a print. The frame and
picture, therefore, are considered to be one article classifiable
in subheading 4911.91.4040.
Plastic Picture Frame
Heading 4911, HTSUSA, provides for printed matter, including
printed pictures and photographs. Once again, the Explanatory
Note to heading 4911 applies.
The subject plastic picture frame is of the same quality and
value as the printed picture presented therein. The frame and
the picture are considered to be one article classifiable in
subheading 4911.91.4040, HTSUSA.
Customs oftentimes considers printed pictures as packing
material unworthy of consideration when classifying accompanying
picture frames. This office believes, however, that the subject
pictures are being marketed with the frames. Nothing suggests
that these pictures are included as models intended to be
discarded then replaced by the purchaser's own picture. Each
picture is firmly secured inside its respective frame.
Additionally, no language of advertisement pertaining to the
frames appears on the face of the pictures.
-4-
HOLDING:
The aluminum, wood, and plastic picture frames are
classifiable with their accompanying pictures in subheading
4911.91.4040, HTSUSA, which provides for other printed matter,
including printed pictures and photographs, other, other, other,
other. The applicable rate of duty is 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division