The tariff classification of an oversized wooden photo frame from China

N027713 June 4, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of an oversized wooden photo frame from China Dear Mr. Hoffacker: In your letter dated May 1, 2008, on behalf of the importer, Bog Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on an oversized photo frame, item # K80187. An import data sheet with a picture of the front and the back of the product was submitted. The product is a 30” wide x 52” long rectangular picture frame composed of a 1-1/8” wide shaped wooden molding around the border, horizontal and vertical wooden strips which divide the inside of the frame into thirty-five panes, a clear acrylic cover and a backing with a stand. The photo frame may stand on a floor or a table or it may be hung on wall. The applicable subheading for the oversized photo frame, item #K80187, 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