The tariff classification of picture frames from China

N056455 April 24, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.30.0000; 4414.00.0000 Mr. David Strong Evans and Wood & Co. Inc. 612 E. Dallas Rd, Suite 200 Grapevine, TX 76051 RE: The tariff classification of picture frames from China Dear Mr. Strong: In your letter dated March 27, 2009, you requested a tariff classification ruling on behalf of Hobby Lobby Stores. The merchandise under consideration is two styles of picture/photo frames that are being returned to you per your request. Item number 633099 is made of 80 percent base metal and 20 percent glass and holds a 6 inch by 4 inch photograph. It consists of a zinc alloy base measuring 7-inches long by 1-inch thick; each end of the base is elevated 1-inch vertically. The base has a groove/channel running throughout its length. Two panes of glass with a picture sandwiched between them fit into the channel and are supported by the base. The front of the frame is embellished with two dimensional figures of a rabbit and four blocks that spell the word “BABY.” Item number 632984 is made of 40 percent wood, 40 percent base metal and 20 percent glass and holds a 6 inch by 4 inch photograph. The wood component is “L” shaped, consisting of a wood base measuring 7-1/2 inches long and one wood side measuring 5-1/2 inches high. The base and side feature a groove/channel running throughout their length. Two panes of glass with a picture sandwiched between them fit into the channel and are supported by the base and side. The front of the frame is embellished with the word “Memories” made of zinc alloy. The applicable subheading for item number 633099 will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for item number 632984 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division