The tariff classification of a glass picture frame from China

N061496 June 16, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Kevin Anderson Elsa L, Inc. 800 A Street San Rafael, California 94901 RE: The tariff classification of a glass picture frame from China Dear Mr. Anderson: In your letter dated May 15, 2009, you requested a tariff classification ruling regarding a rectangular glass picture frame from China (Elsa L Item # 29965). A sample was submitted with your ruling request. The sample has the form of a conventional picture frame. The article is an easel type picture frame designed to hold a photo measuring four inches by six inches. The frame which will surround the picture is made of glass; it is rectangular in shape and measures approximately 10.25 inches in length and 8.5 inches in height. The product includes a paperboard backing. Your letter indicates that that the unit value of the article is over thirty cents but not over three dollars. In your letter you stated your opinion that this product should be classified as a wooden frame in heading 4414, Harmonized Tariff Schedule of the United States (HTSUS). However, no component of this product is made of wood. Therefore, heading 4414 is not applicable. The Elsa L Item # 29965 is an ordinary or conventional picture frame. The essential character of an ordinary picture frame is imparted by the frame itself. The glass rectangular frame, not the paperboard backing, imparts the essential character of this article. The applicable subheading for the rectangular glass frame (Elsa L Item # 29965) will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division