CLA-2-44:RR:NC:GI:230 A86794
Ms. Rose Althoff
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of a wooden frame with printed
picture, from Thailand.
Dear Ms. Althoff:
In your letter dated August 15, 1996, you requested a tariff
classification ruling.
A sample identified as item 19850-6, "Fruit Pattern Wall
Print," was submitted and will be retained for reference. It is a
6" x 8 1/2" wooden frame which displays (behind its glass "window")
a printed picture of pears, captioned with the phrase, "Reap rich
harvest that love hath sown." The picture is printed on a 3 5/8"
x 6 3/8" slip of paper.
In addition to an attached metal hanger, the back of the frame
features a wooden panel which can be easily removed after turning
three rotatable metal tabs which hold it in place. The slip of
paper bearing the picture can then be removed/replaced without
difficulty.
Although this article will evidently be marketed as a framed
print to be used as a decorative wall accessory, you note that both
the value and the weight of the printed paper are virtually nil in
relation to the other materials. Considering that fact, together
with the ease of replacing the picture, we find that the frame
imparts the essential character of the overall product.
Accordingly, the applicable subheading for the above-described
item 19850-6 will be 4414.00.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for wooden frames for
paintings, photographs, mirrors or similar objects. The rate of
duty will be 5.2%.
Effective October 1, 1996, articles classifiable under
subheading 4414.00.0000, HTS, which are products of Thailand will
be 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 Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this
merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Paul Garretto, at (212)
466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division