The tariff classification of a picture frame, a photo album, and a candle lamp from China

NY J81460 March 12, 2003 CLA-2-68:RR:NC:2:226 J81460 CATEGORY: Classification TARIFF NO.: 3924.90.5500, 6810.99.0000, 9405.50.4000 Mr. Alan Morgan Wal*Mart Stores, Inc. Wal-Mart Logistics Mail Stop #0410-L-32 601 N. Walton Bentonville, Ark. 72716-0410 RE: The tariff classification of a picture frame, a photo album, and a candle lamp from China Dear Mr. Morgan: In your letter dated February 10, 2003, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested. The submitted samples, identified as “ Floral Rose Gift Set” – DA0993STA, consist of a picture frame, a flip photo album and a mini hurricane lamp. You have indicated that these items will be imported packaged together as a set. They will be marketed and sold at retail as a set. Although each article has the same motif, each product is of a kind usually sold at retail sale separately. The submitted package of samples is not a set according to General Rules of Interpretation to the Harmonized Tariff Schedule of the United States (HTS). Products must be put up together to meet a particular need or carry out a specific activity in order to be regarded as a set for tariff purposes. These products serve different functions. Therefore, for tariff classification purposes the items are not considered a set and will be classified separately. The first sample is described as a flip photo album. It consists of ten pocket plastic pages that are inserted into a metal ring holder. The metal ring holder is affixed to an agglomerated stone pedestal base that is decorated with small raised pink roses and green leaves. The plastic pages, which are removable, are designed to accommodate 5” X 6” photos. The essential character of this article is imparted by the plastic pages.  The applicable subheading for the flip photo album will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The second sample is described as a picture frame. In a telephone conversation with your office, it was stated that this item is composed of natural stone powder agglomerated with plastic material. The frame measures approximately seven and one-half inches in height by five and one-half inches in width. It is decorated with small raised pink roses with green leaves. The picture frame is designed to accommodate a 4” x 6” photo. The applicable subheading for the agglomerated stone picture frame will be 6810.99.0000, HTS, which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. The third sample, which you refer to as mini hurricane lamp, is a candle lamp. The item consists of a removable frosted glass chimney resting on a decorative 2 ½ inch high agglomerated stone pillar base. The glass chimney measures approximately 3 ½ inches in height and has an open top that measures 2 ½ inches in diameter and an open bottom that measures 2 inches in diameter. The pillar base is designed to accommodate a tea light candle. The applicable subheading for the candle lamp will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division