The tariff classification of photo frames from India

NY C86191 April 9, 1998 CLA-2-83:RR:NC:MM:113 C86191 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Ruby L. Wood Evans and Wood & Co. P.O. Box 610005 Dallas-Fort Worth Airport Dallas, TX 75261 RE: The tariff classification of photo frames from India Dear Ms. Wood: In your letter dated March 24, 1998, on behalf of Greco Frame & Supply, you requested a tariff classification ruling. The merchandise is a rotating photo frame. The frame consists of brass and glass. The item consists of a rotating stand to which six simple photo frames are attached. The frame stands 11 1/2 inches high. The applicable subheading for the photo frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 3.2 percent ad valorem. Articles classifiable under subheading 8306.30.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division