CLA-2 CO:R:C:M 956788 MMC
Ms. Kristi Gladding, Assistant Import Manager
Fritz Companies, Inc.
550-3 Eccles Avenue, SO.
San Francisco, CA 94080
RE: Picture Frames; DD 899477; EN 68.10; NY 874122
Dear Ms. Gladding:
This is in response to your letter of July 21, 1994,
requesting reconsideration of DD 899477, dated July 12, 1994, in
which the District Director of Customs, Baltimore, Maryland,
classified a photo frame as a ceramic decorative article under
subheading 6913.90.50, Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
By letter of June 22, 1994, on behalf of Institutional
Financing Services, you requested the tariff classification of
an article identified as "Item #276 ALL STAR" ceramic photo
frame. Based upon your description, the article was classified
under subheading 6913.90.50, HTSUS, which provides for other
ornamental ceramic articles. You now request reconsideration of
DD 899477 because you claim item # 276 is not composed of ceramic
materials.
The article under consideration is approximately 3 1/2" by 4
1/2" picture frame described as item #276 "All Star Photo Frame".
Surrounding the 2 1/2" by 2" clear portion of the frame are
various molded pieces of sports equipment including baseball
bats, a baseball, football helmet, soccer ball, basket ball and
football. A molded banner with the words "ALL STAR" appears
above the clear portion of the frame. The frame is backed with
felt covered cardboard. According to your letter of July 21,
1994, the frame consists, by weight, of 66% poly resin, 21% stone
powder, and 13% plastic base.
ISSUE:
What is the proper classification of the picture frame?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to terms of the headings and any
relative section or chapter notes...."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System ENs may be utilized.
The ENs, although not dispositive, provide a commentary on the
scope of each heading of the HTSUS and are generally indicative
of the proper interpretation of the HTSUS. See, T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989). EN 68.10 (pg. 905)
states that:
Artificial stone is an imitation of natural stone obtained
by agglomerating pieces of natural stone or crushed or
powdered natural stone (limestone, marble, granite,porphyry,
serpentine, etc.) with lime or cement or other binders
(e.g., plastics). Articles of artificial stone include
those of "terrazzo", "granito", etc...
The heading includes, inter alia, ...vases, flower
pots,architectural or garden ornaments; statues, statuettes,
animal figures; ornamental goods...
The articles of this heading may be bushed, ground,
polished,varnished, bronzed, enamelled, made to imitate
slate, moulded or otherwise ornamented,....
EN 68.10 indicates that stone agglomerated with plastics is
to be classified as artificial stone in heading 6810, HTSUS. We
are of the opinion that the uniform blending of the stone, i.e.,
stone powder, and the binding material, i.e., polyester resin is
a decisive characteristic of a product classifiable as an article
of agglomerated, artificial stone. See New York Ruling (NY)
874122 dated May 20, 1992, in which a sculpture and bookends made
of artificial resin were classified under subheading 6810.99.00,
HTSUS.
If the subject articles are composed of agglomerated stone
powder and binders, they are classifiable under heading 6810,
HTSUS, specifically subheading 6810.99.00, which provides for
articles of cement, of concrete or of artificial stone, whether
or not reinforced: Other articles: Other. However, if they are
ceramic, they are classifiable under subheading 6913.90.50,
HTSUS, as other ornamental ceramic articles.
HOLDING:
If the picture frame is composed of agglomerated stone
powder and binders, it is classifiable under subheading
6810.99.00, HTSUS, as other articles of artificial stone. This
provision has a column one rate of duty of 4.9% ad valorem.
However, if the picture frame is ceramic, it is classifiable
as other ornamental ceramic articles according to the holding of
DD 899477.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: D.D. Baltimore