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