The tariff classification of photograph frames from India

NY D84489 November 27, 1998 CLA-2-83:RR:NC:MM:113 D84489 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of photograph frames from India Dear Ms. Clarke: In your letter dated November 12, 1998, you requested a tariff classification ruling. The merchandise consists of four styles of photograph frames made of painted base metal. They include a 4 by 6-inch frame (item number 12897), a 5 by 7-inch frame (item number 12898), a 5-inch square frame (item number 12896), and a round frame with a 5-inch diameter (item number 12896). The applicable subheading for the frames 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