The tariff classification of a photo frame, of paperboard, and a picture stand, of metal, from China.

NY J89307 October 9, 2003 CLA-2-48:RR:NC:SP:234 J89307 CATEGORY: Classification TARIFF NO.: 4823.90.6600; 8306.29.0000 Ms. Cheryl Santos CVS / Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a photo frame, of paperboard, and a picture stand, of metal, from China. Dear Ms. Santos: In your letter dated September 18, 2003, you requested a tariff classification ruling. A sample identified as a “Picture Us Gift Set” (item #251737) was submitted for our examination and is being returned to you as requested. It consists of a paperboard photo frame and a base-metal “picture stand” put up together for sale in a clear acetate retail package resembling a shopping bag. The frame, made of coated, design-printed paperboard, will hold/display a 4” x 6” photo. It features a clear plastic “window” and also incorporates a hinged paperboard stand. The “picture stand” consists of a heavy metal base (in the form of a one-inch cube) from which rises a metal shaft having a flower-shaped metal-and-plastic ornament at the top. The center of the ornament incorporates a metal spiral, designed to act like a paper clip, which will grip a photo for display. The product has an overall height of 4½”. We have considered the question of whether this merchandise constitutes “goods put up in sets for retail sale” pursuant to General Rule of Interpretation (“GRI”) 3, HTS. However, Harmonized Explanatory Note (X) for GRI 3 suggests that the items comprise “a selection of products put up together,” as opposed to a “set.” Such a “selection” consists of two or more items, classifiable in different tariff headings, which may appear to have a similar purpose or function but which would not necessarily be used together concurrently or in a complementary manner. One example cited by the EN is a “selection” consisting of a bottle of spirits of heading 22.08 and a bottle of wine of heading 22.04. The EN concludes that the items within such “selections” are to be classified separately. We will follow that guidance here. The applicable subheading for the paperboard photo frame will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%. The applicable subheading for the metal “picture stand” will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, other than plated with precious metal. The rate of duty will be free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division