The tariff classification of a picture frame and storage box set from China.

NY J81523 March 6, 2003 CLA-2-83:RR:NC:N1:113 J81523 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway - 2nd Floor New York, NY 10018 RE: The tariff classification of a picture frame and storage box set from China. Dear Ms. Richardson: In your letter dated February 26, 2003, you requested a ruling on tariff classification. The sample you provided is a set containing a pewter box and a pewter picture frame. The items will be sold together as a set. The picture frame measures 11.5 cm. by 9 cm. The box measures about 4 cm by 4 cm. wide by 3 cm. high. The box has small magnets on two corners of its lid and body that hold the lid in place. You have also asked the classification of a box with a built-in picture frame. Despite the fact that these articles will be sold together at retail, they do not constitute a set for tariff purposes. Therefore, they will be classified separately at entry. Both items are heavily decorated with artificial jewels. The frame is enameled and trimmed with artificial jewels. The box is also enameled, and its lid is covered with artificial jewels and mother-of-pearl and a large faux pearl in the center. Your inquiry does not provide enough information for us to give a classification ruling on the box. Your request for a classification ruling should include the actual metal (aluminum, zinc, etc.) used to make the box. “Pewter,” while always referring to a base metal, is a term very loosely used that does not necessarily refer to a particular metal. For the most part, it is used to describe decorative household wares of tin. Pewter/tin, however, is expensive, prized for its own appearance, and usually not coated. Unlike the picture frame, the actual composition of the box will affect its classification. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The applicable subheading for the pewter picture frame and the box with built-in frame 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.). 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