The tariff classification of a gallery style photo frame from China

N014053 August 9, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Gladys Diaz Raia International Customhouse Brokers & Freight Forwarders One Industrial Plaza, Bldg. # D Valley Stream, NY 11581 RE: The tariff classification of a gallery style photo frame from China Dear Ms. Diaz: In your letter dated July 2, 2007, on behalf of the importer, Enchante Accessories Inc., you requested a tariff classification ruling. The product to be classified is a photo frame, style # 2E40. A sample of the product was submitted, which will be returned to you as you requested. The sample is identified as a “Gallery Frame” for a 6 x 4 photograph. It consists of a 7-3/4” x 6” clip style frame composed of a ¼” thick wood backing with an attached metal holding bar on the bottom, a removable paperboard mat border, a removable 1/8” thick glass cover and removable metal clips. The frame is tilted and mounted onto two metal rods which raise the frame and attach it to a wooden stand. The subject photo frame is a composite good consisting of different materials. Composite goods are classifiable according to the material that imparts their essential character. The essential character of this product is determined by the wood backing, which is the component that plays the greater role in its function of displaying photographs. The applicable subheading for the photo frame, style # 2E40, 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 rate of duty 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/. 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