The tariff classification of a wooden picture frame and a box made of wood, paperboard and textile from China

NY 804691 December 22, 1994 CLA-2-44:S:N:N8:230 804691 CATEGORY: Classification TARIFF NO.: 4414.00.0000; 6307.90.9989 Mr. Roby J. Freireich ACG Green Group, Inc. 12409-I Slauson Ave. Whittier, CA 90606 RE: The tariff classification of a wooden picture frame and a box made of wood, paperboard and textile from China Dear Mr. Freireich: In your letter dated November 21, 1994 you requested a tariff classification ruling. The ruling was requested on two products, samples of which were submitted. One product is a picture frame for photographs made of wood. A portion of the front outlining the oval opening for the photograph is covered with textile material. In addition, the opening for the photograph is covered with glass. The essential part of the picture frame is made of wood. The other product is a square textile covered box with wood trim. The four sides and the bottom of the box are made of paperboard which are then covered and lined with textile fabric. The lid of the box is made of a layer of hardboard and a layer of paperboard and is covered and lined with textile material. The bottom of the box has wood molding along the edges for decorative appeal as well as for holding the parts together. The lid has similar wood molding and a wood knob. Since all the parts make up the box, one part cannot be singled out to determine the essential character. Classification will be in accordance with General Rule of Interpretation 3 (c), Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The applicable subheading for the wood picture frame will be 4414.00.0000, HTSUSA, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 6 percent ad valorem. The applicable subheading for the square textile covered box will be 6307.90.9989, HTSUSA, which provides for other made up articles of textile materials. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport