CLA-2-42:RR:NC:TA:348
Nikki Adams
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of picture frames from China.
Dear Ms. Adams:
In your letter dated July 18, 2007 you requested a tariff classification and marking ruling.
You have submitted two styles of picture frames. The first sample is identified as “156495 Frame A”. The frame measures 4½” x 5½” with a 3” x 2” opening for a photograph. The face of the frame is constructed of heavy paper that has been covered by 100% leather.
The second sample is identified as “156495 Frame B”. The frame measures 4½” x 5½” with a 3” x 2” opening for a photograph. The face of the frame is composed of heavy paper covered by textile fabric is composed of 53% cotton and 47% polyester.
The back of both frames is composed of plastic and is covered by 100% flocked polyester. Each frame back includes a door with three metal fingers to secure the photo and an arm for propping it upright to display. The samples submitted will be returned to you as requested.
The applicable subheading for style 156495 Frame A will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be Free.
The applicable subheading for style 156495 Frame B will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division