CLA-2-83:S:N:N1:113 851567

Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane CA 94005

RE: The tariff classification of a heart shaped picture frame from Taiwan.

Dear Ms. Fumagalli:

In your letter dated April 13. 1990 you requested a tariff classification ruling.

The heart shaped picture frame is made of a tin alloy and is inlaid with a colored enamel. The metal frame has a paperboard backing and a clear glass window for displaying a photo.

The applicable subheading for the heart shaped picture frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for picture frames. The rate of duty will be 5.3 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