The tariff classification of a "Holiday Photo Frame Ornament" from China.

NY M84207 July 12, 2006 CLA-2-39:RR:NC:SP:221 M84207 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Cecilia Balaguer Reeves International, Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a “Holiday Photo Frame Ornament” from China. Dear Ms. Balaguer: In your letter dated June 7, 2006, you requested a tariff classification ruling. A sample was provided with your letter. The Holiday Photo Frame Ornament (item #700716) is a plastic photo frame designed to hold a photo 1½ inches by 2 inches. The frame is decorated with molded images of a horse, green wreaths and red bows. It has a ribbon by which it can be hung from a tree or hook, and a magnet on the back by which it can be secured to a metal surface. Although the article is described as a holiday ornament, the presence of the magnet makes it clear that the frame has a use besides hanging on a tree. The design is not closely associated with Christmas. Moreover, legal note 1(k) of chapter 95, which is the chapter that covers festive articles, precludes from classification in chapter 95 parts of general use, as defined in note 2 to Section XV, of base metal or similar goods of plastics. Picture frames are among the articles defined as parts of general use. Therefore, the instant picture frame is precluded from classification in chapter 95. As you requested, the sample will be returned. The applicable subheading for the photo frame will be 3924.90.2000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics, other, picture frames. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division