The tariff classification of inspirational photo frames and window charms from China.

NY E86796 September 14, 1999 CLA-2-48:RR:NC:SP:234 E86796 CATEGORY: Classification TARIFF NO.: 4823.90.6500; 4911.99.6000 Ms. Bonnie Kauffman B & E Imports dba By Design 9980 Indiana Ave., Ste. 11 Riverside, CA 92503 RE: The tariff classification of inspirational photo frames and window charms from China. Dear Ms. Kauffman: In your letter dated August 17, 1999, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first sample is a 3¼” square “inspirational photo frame” made of several layers of paperboard that have been die-cut to create an opening or “window” intended to accommodate a 1¾” x 2½” photograph for display. The frame is faced with a die-cut piece of coated paper printed with a design that includes an inspirational caption. A square sheet of clear glass in turn covers the entire front expanse of the article, i.e., both the die-cut opening and its surrounding frame. The item also features a coated-paperboard back incorporating a hinged, fold-out stand. All the layers of the article are held together by two metal clips. A removable slip of paper, printed with product information and the words “insert photo here,” protrudes from a slot at the top of the product. The applicable subheading for the “inspirational photo 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 2.8%. The second sample is identified as an “inspirational window charm.” It has the same size, shape and construction as the photo frame described above, but its opening is occupied by a “print,” i.e., a sheet of paper that has been lithographically printed with a religious/inspirational quote. In addition, a small metal ornament is affixed to the print. It appears that the consumer would buy and use this item as a printed display rather than as a frame for the insertion of a photo.  The applicable subheading for the “inspirational window charm” will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2%. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division