The tariff classification of a wooden wall shelf with a photo frame from China

NY J86938 August 26, 2003 CLA-2-44:RR:NC:2:230 J86938 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a wooden wall shelf with a photo frame from China Dear Ms. Butterline: In your letter dated July 24, 2003 you requested a tariff classification ruling. The ruling was requested on a product described as a wall shelf with a five piece photo frame, designated mfg item # C35A1915. A representative sample of the product was submitted. It will be returned to you as you requested. The sample is a composite good consisting of a wall shelf with a photo frame compartment on the bottom. The shelf with the photo frame measures approximately 25” long by 4” deep by 6” high. It is made of medium density wood fiberboard (MDF) and finished with white paint. The photo frame portion consists of a 9/16” wide frame, a thermoplastic cover, a paperboard mat divided into five borders for five 3” x 3” photos, a rectangular wood piece for holding the photos against the cover and a hardboard backing with attached metal clips. The subject product has two equally important functions, as a photo frame and as a wall shelf. General Rule of Interpretation (GRI) 3 (c) of the Harmonized Tariff Schedule (HTS)) provides that when the essential character of a product cannot be determined because it is equally classifiable under two headings, the product shall be classified under the heading which occurs last in the tariff. The competing headings for the subject product are 4414, HTS, which provides for the wood photo frame and 4420, HTS, which provides for the wood wall shelf. Based on GRI 3 (c), the applicable subheading for the wooden wall shelf with a photo frame, item # C35A1915, 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