The tariff classification of picture frames from China

N193186 December 5, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, Vermont 05495 RE: The tariff classification of picture frames from China Dear Ms. Pendris: In your letter dated November 8, 2011, you requested a tariff classification ruling. The ruling was requested on picture frames designated as Item #40227. The item is six paperboard picture frames available in two different sizes. There are three frames in each of the following dimensions, 7½” (w) x 9¾” (h) and 8½” (w) x 10¾” (h). The picture frames are made of stiff paperboard and foam batting covered with a glossy black colored paper. The right side of the paperboard frame has an opening in which to insert a photo or picture. The picture frame does not accommodate a glass or plastic covering to protect the picture when on display. The picture frames can be hung on a wall, vertically or horizontally, by the two metal hinges on the back of the frame or placed upright on the top of a table or mantel with the support of a posterior paperboard stand that has a short satin ribbon attached to it. For tariff purposes, the picture frames are “put up together for retail” in a paperboard box. The sample submitted is being returned to you as requested. The applicable subheading for the picture frames will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division