The tariff classification of a wooden jewelry display frame from Thailand

N084065 December 7, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Meredith Covey Williams-Sonoma Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a wooden jewelry display frame from Thailand Dear Ms. Covey: In your letter dated November 10, 2009, you requested a tariff classification ruling. The ruling was requested on the Pottery Barn Jewelry Display Frame, SKU 1755206. A sample of the jewelry display frame was submitted for our examination. The sample which you submitted is being returned as requested. The jewelry display frame is constructed of poplar wood and measures 13” x 16”. You state in your letter that the poplar wood is rough cut and kiln dried in the United States and then shipped to Thailand where the wood is cut to size and shape, sanded and assembled into a frame. The wood is painted antique white and rubbed to produce a distressed look. The center of the frame has three 0.5 mm wires horizontally attached with screws at the back. There are two sawtooth picture frame hangers attached on the back of the frame which allows it to be hung on a wall to hold and display jewelry. The wooden jewelry display frame provides a place to hang earrings, necklaces and other jewelry items. The applicable subheading for the wooden jewelry display frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for painting, 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) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division