The tariff classification of a picture frame from Taiwan.

NY E82473 June 18, 1999 CLA-2-39:RR:NC:SP:222 E82473 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Kris Spurbeck Target Stores Import Dept. NM1-09X 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a picture frame from Taiwan. Dear Mr. Spurbeck: In your letter dated May 13, 1999, you requested a tariff classification ruling. The submitted sample is a photo frame identified as item #10545-46. It is made of four round colored decorative pieces of plastic. The plastic pieces are held in place by a metal spring that goes around the edge of the frame through holes drilled in the plastic pieces. The plastic pieces also have grooves cut in them for inserting the glass panes. Photographs are inserted between the two panes of glass that are held in place by the tension of the spring pulling on the plastic pieces. Your letter of inquiry states that this item will be sold and marketed in the Home Decor Dept. We believe the plastic components impart the essential character to this item. The applicable subheading for the plastic picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, picture frames. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division