CLA-2-85:OT:RR:NC:N1:109
Mr. David B. Lytle
Lytle Products Inc.
P.O. Box 8
Cabot, PA 16023
RE: The tariff classification of a plastic picture frame with a full size flexible magnetic backing and a plastic picture frame with a flexible magnet attached to the back from China
Dear Mr. Lytle:
In your letter dated April 27, 2009 you requested a tariff classification ruling.
The merchandise subject to this ruling is two types of plastic picture frames. The first item is a plastic picture frame with a full size flexible magnetic backing. The second item is a plastic picture frame with a flexible magnet attached to the back. A sample of each item was furnished for classification purposes and is being returned as per your request.
The sample of the plastic picture frame with a full size flexible magnetic backing reveals that it is identified by its UPC label as # 95098 00003 2. In your letter you also refer to this item as the “Original Soft Pocket Frame.” It consists of a clear vinyl front, which is sealed on three sides, creating a pocket. The actual backing is a full size permanent flexible magnet, covering the entire back of the frame. This item is designed to hold a 4” x 6” photograph within the three sided clear vinyl pocket protecting it from dirt and damage. The magnetic backing enables a photograph to be displayed on a refrigerator door or similar flat steel surface. Removal of the full size flexible magnetic backing would render this item incapable of functioning as a picture frame. As such, the flexible magnet used to create the backing of the frame is the essential character of this item.
The sample of the plastic picture frame with a flexible magnet attached to the back reveals that it is identified by its UPC label as # 95098 11114 1. In your letter you also refer to this item as the “Crystal Light Hard Pocket Frame.” This item consists of a clear vinyl front, which is sealed on three sides, creating a pocket. The back of the item consists of the same clear vinyl as the front. A flexible magnet, which is slightly smaller than the entire back of the pocket frame, is glued onto the back of the pocket frame. This item is designed to hold a 4” x 6”photograph within the three sided clear vinyl pocket protecting it from dirt and damage. The flexible magnet, which is attached to the back of the clear vinyl frame, enables a photograph to be displayed on a refrigerator door or similar flat steel surface. Removal of the flexible magnet would not leave this item incapable of functioning as a picture frame for display on a desk, counter, etc.
The applicable subheading for the plastic picture frame with a full size flexible magnetic backing (Original Soft Pocket Frame), UPC # 95098 00003 2, will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the plastic picture frame with a flexible magnet attached to the back (Crystal Light Hard Pocket Frame), UPC # 95098 11114 1, will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other household articles…of plastics: Other: Picture frames.” The rate of duty will be 3.4 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).
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division