CLA-2-39:RR:NC:SP:221 K84341
Ms. Tina Cort
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: The tariff classification of a dog photo holder Christmas tree ornament from China.
Dear Ms. Cort:
In your letter dated March 15, 2004, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The dog photo holder Christmas tree ornament (Model #QXG5584) consists of a plastic picture frame (approximately 2 inches by 2 ¼ inches) in the design of a newspaper that is held at the corner in the mouth of a dog. The dog has an ornament hook fitting that makes it suitable for hanging on a Christmas tree. As you requested, the sample is being returned.
You suggest that the dog photo holder Christmas tree ornament should be classified as a festive article in chapter 95 of the Harmonized Tariff Schedule of the United States (HTS). Regardless of the ornament hook, this picture frame cannot be classified in Chapter 95. Note 1(k) to chapter 95 excludes from classification in Chapter 95 parts of general use of base metal or similar goods of plastics. Note 2 to section XV defines the expression “parts of general use” as including “(c)…frames
and mirrors of heading 8306.” Subheading 8306.30.00 provides for photographic, picture or similar frames. Accordingly, photographic, picture and similar frames of base metal or plastics are excluded from classification in Chapter 95 of the HTS. See Headquarters Ruling Letter 962454 dated August 28, 2002, and New York Ruling Letters G81986 and G80979, dated October 2, 2000 and September 14, 2000, respectively.
The applicable subheading for the dog photo holder Christmas tree ornament will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, picture frames. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division