The tariff classification of picture frame mattes from China.

NY J89306 October 16, 2003 CLA-2-63:RR:NC:N3:351 J89306 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jennifer Parker VP - Operations World Commerce Services, Inc. 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of picture frame mattes from China. Dear Ms. Parker: In your letter dated August 29, 2003, you requested a ruling on behalf of Youngs, Inc., on tariff classification. You submitted two samples of the mattes. They are constructed of paperboard and covered on the front with textile. Each measures 14” x 11”, with an opening meant to hold a photograph or document 9.5” x 7.5”. Citing New York Ruling G87424, you argue that the instant mattes should be classified in subheading 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of paper or paperboard. We find, however, that the cited ruling dealt with a picture frame matte that was wholly of paper and paperboard. The current matte is a composite good consisting of both paperboard and textile fabric. In several instances (e.g., Headquarters Rulings 961160, 953393 and 086259) Customs has held that paperboard/fabric picture frames are classifiable on the basis of General Rule of Interpretation (GRI) 3(c), HTS, because the essential character of the item cannot be determined. GRI 3(c) mandates that the instant mattes are classifiable as made-up textile articles, in heading 6307, HTS, since that heading appears last among those that equally merit consideration (4823 and 6307). The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division