CLA-2-39:RR:NC:SP:222 C83560
Ms. Elizabeth Douglass
Sourcing Horizons Corp.
8 Valemont Way
Summit, NJ 07901
RE: The tariff classification of a plastic picture frame from China.
Dear Ms. Douglass:
In your letter dated January 19, 1998, you requested a tariff classification ruling.
The submitted sample is a picture frame that is identified as item #L1609-3. It is composed of EVA (ethylene vinyl acetate) foam.
This photo frame is designed with three pieces of foam. It has two rectangular pieces of red and green foam that have been glued together with clear plastic in the middle. There is an opening at the top of the frame to insert a picture. The base of this frame is composed of green colored foam with a slit opening to place the photo frame inside so that it can stand upright. The base has a little yellow and white house with Santa standing in the front on one end and a decorative snowman on the other end.
The applicable subheading for the colorful photo frame made of foam will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other, picture frames. The rate of duty will be 3.4 percent ad valorem.
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 Alice Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division