CLA-2-48:OT:RR:NC:N2:234
Ms. Tammie Oliver
Kohl’s
N56 W 17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a paperboard picture frame from China
Dear Ms. Oliver:
In your letter dated February 23, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
You submitted style # MT-93586R for our review. Style # MT-93586R is a paperboard picture frame that measures approximately 9 ½” Wide by 7 3/8” High by ¾” Deep. The frame is formed by the paperboard backing that is designed to accommodate a 4” by 6” photograph. It is designed with a hinged stand. The front of the frame is made of textile fabric with sewn on buttons that surround a glass cover that displays the photograph. The front is trimmed with metallic rickrack on the inner edge surrounding the photograph and a metallic cord on the outer edge surrounding the picture frame. In addition you asked what the classification would be if the same item had a wood (MDF) picture frame rather than paperboard.
The applicable subheading for the paperboard picture frame will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated). The rate of duty will be Free.
The applicable subheading for the wood picture frame will be 4414.00.0000, HTSUS, which provides for Wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division