CLA-2-83:RR:NC:N1:121
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of picture frames from China
Dear Ms. Davidson:
In your letter received on August 23, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The merchandise under consideration is two picture frames, styles “Reindeer” (SKU# 10043443) and “Christmas Tree” (SKU# 10043444). The front of each frame is made of base metal with a cutout at its center in the shape of a reindeer face or a Christmas tree. In addition, each frame has a glass pane that covers the picture, a paperboard back and easel, and a ribbon for hanging. Each frame measures approximately 2-1/2 inches long by 2 inches wide.
Regardless of their Christmas related motifs, these picture frames are not classified in Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles because they are, for tariff purposes, parts of general use. Note 1(k) to Chapter 95 excludes parts of general use of base metal or similar goods of plastic (Chapter 39) from classification in Chapter 95. Note 2 to Section XV states that throughout the tariff schedules the expression parts of general use means (c)…frames and mirrors of heading 8306. Subheading 8306.30.00 covers photographic, picture or similar frames. Accordingly, photographic, picture and similar frames of base metal or similar goods of plastic are excluded from classification in Chapter 95.
The applicable subheading for the picture frames will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…photograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem.
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 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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division