CLA-2-44:OT:RR:NC:2:230
Mr. Neil Gwartzman
Masters International, LLC.
4400 Grape Street
Denver, CO 80216
RE: The tariff classification of a wooden frame from Canada, China and Vietnam
Dear Mr. Gwartzman:
In your letter dated January 20, 2010, you requested a tariff classification ruling. Your request was returned for a sample and additional information. Your response was received in this office on January 29, 2010.
The ruling was requested on a wooden frame with various inserts. You submitted four photos of a wooden frame with inserts. Three of the four photos show the wooden frame fitted with each of the insert styles available and one photo shows the wooden frame alongside the three different inserts. The inserts are available in two types of wood blocks (basswood and MDF) and one canvas piece. The canvas insert is available untreated, covered with a clear glue, white acrylic or black acrylic base. The frames come in various sizes from 3” x 3” to 16” x 20”. The wooden frames have a depth of 1.5” which allows the insert to be held in place. The wooden frames are available separately or packaged together with any style insert as per the customer specifications. The purpose of the wooden frame with a wood or canvas insert is to be used for painting, wood carving, drawing, collage and photograph mounting. The items are used together to create a finished product for display. As per our telephone conversation, the frames will be imported by themselves or packaged together with one of the specified inserts.
The classification of merchandise under the Harmonized Tariff Schedule (HTSUS) of the United States is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The Harmonized Tariff Schedule of the United States (“HTSUS”), General Rule of Interpretation 3 (b) states as follows:
(b ) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The essential character of this product is determined by the wooden frame.
When the wooden frames are imported by themselves, the applicable subheading for the wooden frame 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.
When the wooden frames are imported together with one type of the specified inserts, the applicable subheading for the wooden frames with insert will be 4414.00.0000, 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/.
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) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division