CLA-2-95:RR:NC:SP:222 G81986
Mr. Andrea Miller
Costco Wholesale
999 Lake Drive
Issaquash, WA 98027
RE: The tariff classification of plastic picture frames from China.
Dear Mr. Miller:
In your letter dated August 30, 2000, you requested a tariff classification ruling.
You have submitted three samples of picture frames. The frames are made of resin (plastic) material with three-dimensional figures dressed like Santa. Other decorations include Christmas trees, presents, holly, garland and wreath with bows.
Your letter of inquiry states that the frames will be sold as a three pack. The frames will be packaged in your “Traditions” box used only during the few months before Christmas. You also state that the picture frames will not be sold after December 24th.
Regardless of their Christmas related motifs these picture frames cannot be classified in Chapter 95 as festive articles because they are, for tariff purposes, parts of general use. Note 1(K) to chapter 95 excludes from classification in Chapter 95 parts of general use of base metal or similar goods of plastic (chapter 39).
Note 2 to section XV Harmonized Tariff Schedules states throughout the tariff schedules the expression parts of general use means (c)…frames and mirrors of heading 8306. Subheading 8306.30.00 calls for photographic, picture or similar frames.
Accordingly, photographic, picture and similar frames of base metal or similar goods of plastic are excluded from classification in Chapter 95 Harmonized Tariff Schedules.
The samples are returned as you requested.
The applicable subheading for the decorative picture frames 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 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division