The tariff classification of photo frames from the Philippines

N013592 July 17, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Herbert E. Kaiser II Dock 7 International LLC 48 Broad St., #144 Red Bank, NJ 07701 RE: The tariff classification of photo frames from the Philippines Dear Mr. Kaiser: In your letter dated June 28, 2007 you requested a tariff classification ruling. The ruling was requested on picture frames made of native woods, rice and/or sea shells. Photographs of five styles of frames were submitted. You clarified in a telephone conversation with this office that the frames are of three basic types: of all wood, of wood with a decorative front of other materials and of sea shell (with a backing of wood). The frames are used to display photographs. The applicable subheading for the picture frames of all wood and of wood with a decorative front of other materials will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The duty rate will be 3.9 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/. Articles classifiable under subheading 4414.00.0000, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Your inquiry does not provide enough information to give a classification ruling on the picture frames made of sea shell with a backing of wood. Your request for a ruling for this product should include a sample, a component material value breakdown, and the species of sea shells. When this information is available, you may wish to resubmit your request for a ruling for this product. Please include a copy of this letter along with your request. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division