The tariff classification of picture frames from China

N027779 May 19, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Rose Darrow CRI2000, LP 2245 San Diego Ave., Suite 223 San Diego, CA 92110 RE: The tariff classification of picture frames from China Dear Ms. Darrow: In your letter received on May 6, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a “three piece picture frame set.” Each frame is made of steel plated with nickel with a velour covered MDF back and easel leg, a hook for hanging and a 2 mm thick glass plate. The metal component is visible from the front as a 1-1/4 inch wide band on the top and bottom of the photo. One frame is embossed with the word “dad” and another with the word “family.” Each measures approximately 7.125 inches high by 7.375 inches wide by 0.5 inch thick and holds a 5 by 7 inch photo. The applicable subheading for the base metal frames 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