The tariff classification of a polyresin and acrylic photo holder from China

N010559 June 1, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a polyresin and acrylic photo holder from China Dear Ms. Oliver: In your letter dated April 27, 2007 you requested a tariff classification ruling. The submitted sample is identified in your letter as a Polyresin & Acrylic Photo Holder, item number A6919-64. The paper insert included with the sample identifies the item as a Photo Frame. The part of the item that will hold the photo is made of clear acrylic and is one molded piece that is opened at the top and on both sides, and closed on the bottom. The front of the acrylic holder measures 4 inches by 6 inches. It bends around at the bottom and continues upward in the back, where it measures 3-1/4 inches by 6 inches. It acts as a sleeve, in which the photo can be slipped in between the front and back portions of the acrylic, through the open top or the open sides. The photo will stand stationary on the closed bottom. The bottom of the acrylic photo holder is set in a groove at the top of a base that is in the shape and likeness of an orange jack-o-lantern. You have stated that the jack-o-lantern base is made of 54% resin and 46% natural calcium carbonate from limestone abrasive powder. At the top of the jack-o-lantern is a small decoration that has the appearance of a green leaf and a vine, which you have stated are both made of steel. As you requested, the sample will be returned to you. The item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The jack-o-lantern base acts as a decoration and performs the subsidiary function of a stand for the acrylic picture holder, which cannot stand up without the base. However, it is the acrylic picture holder that provides the primary functions of housing, support and protection for the picture that will be displayed. Therefore, it is the opinion of this office that the acrylic picture holder provides the item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the polyresin and acrylic picture holder 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division