The tariff classification of a plastic photo frame ornament from China

N055511 April 21, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Mary Ackerland-Bell Walgreen Co. 304 Wilmot Road, MS#3291 Deerfield, IL 60015 RE: The tariff classification of a plastic photo frame ornament from China Dear Ms. Ackerland-Bell: In your letter dated March 19, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Baby’s First Christmas Block Holiday Ornament, Walgreen Co. item# 501273, Vendor item# S1583. This item is made of polyresin plastic material and is a cube-shaped block ornament that measures approximately 2” x 2” x 2”. One side of the item features a slot where a small picture can be added. Each of two other sides is decorated with the words “Baby’s First Christmas.” One of those sides is also decorated with a Christmas tree design and the other one of those sides is decorated with a design of holly leaves and berries. The three remaining sides are decorated with the letter “A.” The item has a metal hook on one corner through which a string is attached for the purpose of hanging the ornament on a Christmas tree. You have stated your opinion that this item is correctly classified in subheading 9505.10.2500, HTSUS, which provides for articles for Christmas festivities. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item serves a utilitarian function by featuring a slot for insertion of a photograph. Articles having a utilitarian function, primary or secondary, are excluded from heading 9505 according to chapter 95, note 1(v). See Headquarters Ruling (HQ) HO17693, dated December 12, 2007. The applicable subheading for Walgreen Co. item# 501273, Vendor item# S1583 will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division