CLA-2-44:OT:RR:NC:2:234
Ms. Meredith Covey
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of wooden display frames from Thailand
Dear Ms. Covey:
In your letter dated December 15, 2009, you requested a tariff classification ruling.
The ruling was requested on the Pottery Barn Jewelry Display Frames, SKU 1755180 (large) and SKU 1755198 (medium). A sample of the medium display frame, SKU 1755198, was submitted for our examination and will be returned to you as requested. The jewelry display frames measure as follows: SKU 1755180 is 20” x 24” and SKU 1755198 is 18” x 18”. You state that the two jewelry display frames have the same construction and differ only in size.
The subject jewelry display frames are constructed of poplar wood and have three zinc alloy metal hooks attached at the top of the frame. You state in you letter that the poplar wood is rough cut and kiln dried in the United States and then shipped to Thailand where the wood is cut to size and shape, sanded and assembled into frames. The wood is painted antique white and rubbed to produce a distressed look. The three metal hooks and two sawtooth picture frame hangers are affixed with screws at the back of the frame. The picture frames are designed to be hung on the wall for display. The wooden jewelry display frames provide a place to hang earrings, necklaces and other jewelry items.
The applicable subheading for the wooden jewelry display frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for painting, 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/.
Articles classifiable under subheading 4414.00.0000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Paul Garretto at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division