The tariff classification of two picture frames from China

NY L82397 February 18, 2005 CLA-2-70:RR:NC:1:126 L82397 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 8306.30.0000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two picture frames from China Dear Ms. Lall: In your letter dated January 24, 2005, you requested a tariff classification ruling. Two representative samples of the items you wish to import were submitted with your ruling request. The samples are being returned to you. Style #FW7894-10C is a glass picture frame. It consists of a rectangular, clear glass pane that is inserted into a silver-colored metal sleeve. The glass pane measures approximately 6 inches in width by 4 ¼ inches in height and ½ inch in thickness. The metal sleeve, which measures approximately 6 inches in width by 2 inches in height, is attached to a wood backing. The wood backing is designed to cover the entire back of the glass. A removable metal rod can be attached to the back of the wood to support the frame. You indicated in your letter that the unit value of this item is not over $3.00. Style # F3084M is a metal picture frame. It consists of two panes of clear glass inserted into a metal picture frame. Each glass pane measures approximately 8 ½ inches in width by 6 inches in height. The metal frame, which measures approximately 6 ½ inches in width by 5 inches in height, is designed to accommodate two pictures. The back portion of the metal frame incorporates a stationary metal stand. The applicable subheading for the glass picture frame - Style Number FW7894-10C - will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over $0.30 but not over $3.00. The rate of duty will be 30 percent ad valorem. The applicable subheading for metal picture frame - Style Number F3084M - will be 8306.30.0000, HTS, which provides for photograph, picture or similar frames, of base metal. The 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. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division