The tariff classification of a picture frame, of paperboard and other materials, from China.

NY 888360 July 22, 1993 CLA-2-48:S:N8:234 888360 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. James P. Sullivan Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109 RE: The tariff classification of a picture frame, of paperboard and other materials, from China. Dear Mr. Sullivan: In your letter dated July 13, 1993, on behalf of your client, The HB Group (No. Smithfield, RI), you requested a tariff classification ruling. A sample of an item known as a "Collage Picture Frame" was submitted and will be retained for reference. It is a kind of display board which permits the exhibition of 8 photographs adjacent to one another on the same surface. It consists of an 11 x 14 inch two-layered sheet of "coated paperboard matting having various sized cut-outs to accommodate photographs of various dimensions." The paperboard matting is backed by a rigid sheet of what appears to be wood fiberboard, and is covered on the front by a sheet of glass. The applicable subheading for the "Collage Picture Frame" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%. 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