The tariff classification of a photo frame ornament from China

N008940 April 3, 2007 CLA-2-83:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a photo frame ornament from China Dear Ms. Balaguer: In your letter dated March 23, 2007, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is called the “Breyer Photo Frame Horse Shoe Ornament,” item number 700717. It is made of zinc alloy with a clear, plastic, oval shaped insert to display a photo, a paperboard backing and a red, textile ribbon for hanging. It measures approximately 4-3/4 inches long by 2-1/2 inches wide and weighs 0.308 lbs. It is fashioned in the shape of a horseshoe with painted poinsettias and an embossed horse image at its top and two bells with a red bow at its bottom. It is marketed and sold as a Christmas ornament and intended to be hung on a Christmas tree. The retail packaging indicates the year 2007 and that this item is second in a collectible series. The applicable subheading for the ornament frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…photograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division