The tariff classification of a wooden container with a picture frame from China

NY J83801 May 16, 2003 CLA-2-44:RR:NC:2:230 J83801 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a wooden container with a picture frame from China Dear Ms. Powell: In your letter dated April 16, 2003 you requested a tariff classification ruling. The ruling was requested on a product described as a wooden picture frame box, catalog numbers 0382 and 0383. A sample of one of the products was submitted. The products differ only in blue or pink color. The sample is an open cube shaped container measuring 5-1/4” on all sides. It is made of wood fiberboard that is covered on the outer surface with a blue and white checkered paper. The front panel has been cutout and fitted with a picture frame for a 3” x 3” photograph. Two small resin bears decorate the front corners of the container. The product will be used in florists’ arrangements. The product is a composite good consisting of two different components. The essential character of the product is imparted by the wooden container because the primary function of the product is as a container. The picture frame is an additional feature of the container. The applicable subheading for the wooden container with a picture frame will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division