The tariff classification of a picture frame from Taiwan or China.

NY I81513 May 10, 2002 CLA-2-83:RR:NC:N1:113 I81513 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Mr. David Jost ELSA L., Inc. 27 Red Rock Way San Rafael, CA 94903 RE: The tariff classification of a picture frame from Taiwan or China. Dear Mr. Jost: In your letter dated April 23, 2002, you requested a ruling on tariff classification. The sample you provided is item # 01467, a steel picture frame. The frame measures 4 inches by 5 ½ inches. It is decorated around its perimeter by inlaid plastic “gems.” The applicable subheading for this product 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 general rate of duty will be 2.7 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division