The tariff classification of a 4 photo frame from China

N234718 November 23, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Pam Reeder Evans And Wood & Co., Inc. 900 Town and Country Suite 150 Houston, TX 77024 RE: The tariff classification of a 4 photo frame from China Dear Ms. Reeder: In your letter, dated October 12, 2012, you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores. The ruling was requested on a “4 Photo Frame”. A sample of the item was submitted for our review, and will be returned to you, as requested. The 4 Photo Frame consists of a 19-inch square plaque constructed of medium density fiberboard (MDF) to which decorative paper has been applied. Four separate frames have been mounted onto the plaque. Three of the frames hold 5” x 7” photos. Each is constructed of a 5” x 7” piece of plastic sheet held into place on a 6” x 8” piece of MDF by four base metal clips. The 6” x 8” piece of MDF is mounted on a 7” x 9” piece of MDF overlaid with burlap. The fourth frame is a 7” x 9” piece of MDF overlaid with burlap and fitted with a 5” base metal clipboard clip. The 4 Photo Frame is a composite good made up of multiple materials – wood, metal, plastic, and burlap – that are classifiable in different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the 4 Photo Frame is imparted by the wood, which predominates in bulk and weight, and which gives the item its visual impact and consumer appeal. You suggest that the frame is classifiable in subheading 4414.00.0000 in accordance with Rulings NY L85932, NY N014053, and HQ H017653. You argue that the clip-type frames are essentially similar to those noted in the rulings, and since they predominate in number, they impart the essential character. We disagree that the instant frame is similar to the clip frames. The clip frames as described in HQ H017653 are non-traditional frames with no physical aspect that borders or frames the photos. HQ determined that the backing of the unit was the only element critically necessary to the displaying of the photos. The instant frame is quite different. Each of the individual frames is a traditional frame in that they each have a physical wood element that borders or frames the photos. Additionally, the MDF plaque also serves as a traditional frame element to the photos. The applicable subheading for the 4 Photo Frame will be 4414.00.0000, 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division