The tariff classification of three wooden picture frames and a "floating wall ledge" from China

N055208 April 3, 2009 CLA-2-44:OT:RR:E:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Zach A. Zimmer Combined Resources International 2245 San Diego Ave., Suite 203 San Diego, CA 92110 RE: The tariff classification of three wooden picture frames and a “floating wall ledge” from China Dear Mr. Zimmer: In your letter dated March 19, 2009 you requested a tariff classification ruling. The products in question consist of three picture frames and one “floating wall ledge” which will be imported packaged together for retail sale. The products are made of wood and painted black. Pictures of the products were submitted. The “floating wall ledge” is a wooden wall shelf that is hung on a wall using a metal hanging bracket located on the back and hidden from view. The wall shelf measures 36 inches long x 5.5 inches wide and has a lip along the front edge. The three wood picture frames consist of a wood frame, an MDF back, and a paper mat. The frames sizes are 9” x 9” with a mat opening of 4” x 4”, 11” x 13” with a mat opening of 5” x 7”, and 14” x 17” with a mat opening of 8” x 10”. The “floating wall ledge” shelf and the picture frames are designed to be used together, that is, the picture frames sit on top of the shelf, lean against the wall, and are held in place by the lip of the shelf. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. In the instant case, we have two distinct articles: picture frames and a shelf. Thus, the competing subheadings are as follows: 4414.00.00 - wooden frames for painting, photographs, mirrors, or similar subjects 4420.90.80 - other wooden articles of furniture not falling within chapter 94 In pertinent part, GRI 2(b) states that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. The products under consideration consist of items classifiable under two different headings. Thus, GRI 3(a) is applicable, which directs, in pertinent part, that goods classifiable under two or more headings be classified under the heading which provides the most specific description of the good. However, all such headings are regarded as equally specific when each refers to only part of the items in either a composite good or a set put up for retail sale. Therefore, to determine whether the article might be classified under one provision, we look to GRI 3(b), which states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (Emphasis added.) The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). ENs Rule 3(b) (X) states as follow: For the purposes of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a)     consist of at least two different articles which are, prima facie, classifiable in different headings…; (b)     consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c)     are put up in a manner suitable for sale directly to users without repacking. In accordance with ENs (X) to GRI 3(b), the subject combo pack of three frames and a floating wall ledge qualify as sets. They consist of at least two different articles which are classifiable in different headings. The products consist of items put up together to carry out the specific activity of displaying photographs. Finally, the products are ready for direct retail sale without repacking. ENs (VIII) to GRI 3(b) states: "The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." We find that the essential character of the set is imparted by the picture frames. The wooden frames provide the direct means to display photographs, and they are the reason that consumers consider for buying the set. The applicable subheading for the combo pack of three frames and a “floating wall ledge” 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