CLA-2-44:RR:NC:SP:230 G83221
Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of a wooden picture frame with seashells, from India.
Dear Ms. Greener:
In your letter dated September 29, 2000, you requested a tariff classification ruling. You provided additional information over the telephone and by a supplementary letter dated October 13, 2000.
A sample identified as item #074-1632 was submitted and is being returned to you as requested. It is a wooden picture frame that surrounds two parallel glass panes (spaced about ¾” apart from each other) so as to form a shallow enclosure. Behind the rear pane is a fabric-covered cardboard mat with an opening designed to accommodate a 4” x 6” photograph. Behind the mat is an MDF backboard fitted with rotating metal tabs that secure it to the frame and allow removal and reattachment. The backboard also incorporates metal hangers that will permit the frame to be hung on a wall, either in the upright or horizontal position. The sample measures approximately 6¼” wide x 8¼” long x 1½” deep, but you state that the actual imported version will be slightly larger, i.e., 7¼” x 9-3/8”.
Accompanying the frame is a packet containing a number of small seashells. You have explained that, as imported, each frame will have such a packet of shells temporarily attached to it. However, after the goods arrive at your firm’s retail stores, employees will remove the packet from each frame and empty the shells into the compartment between the glass panes. After that is done, the product will be offered for retail sale. It will be marketed as a frame in which to display a 4” x 6” photo (to be supplied by the consumer). The loose shells will simply rest at the bottom of the compartment in front of the picture. You have indicated that their purpose is merely to “accentuate” the picture.
In their imported condition, the frame and the shells are neither permanently attached nor manifestly adapted to one another. In addition, they will undergo a kind of repacking operation prior to being offered for retail sale. Under these circumstances, they cannot be considered either “composite goods” or “goods put up in sets for retail sale” for tariff classification purposes. The frame and the shells will therefore be classified separately.
The applicable subheading for the frame (including the glass panes, mat and MDF back) will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The duty rate will be 3.9%.
The applicable subheading for the seashells will be 0508.00.0000, HTS, which provides, in pertinent part, for shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape. The duty rate will be free.
Articles classifiable under subheading 4414.00.0000, HTS, which are products of India are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in India”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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
212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division