The tariff classification of picture frames from the Philippines, China and Indonesia

N235729 December 20, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Marissa Sanders Pier 1 Imports 100 Pier 1 Place, Level 9 Fort Worth, Texas 76102 RE: The tariff classification of picture frames from the Philippines, China and Indonesia Dear Ms. Sanders: In your letter dated November 13, 2012, you requested a tariff classification ruling. The ruling was requested on five styles of picture frames designated as VIN-11-0443/11P, OTM031NBR-57, VIN-6503A-6155B, VIN-5956A-6154A and PF641777P3 made of various materials. You submitted samples for our examination which will be returned to you as requested. Item VIN-11-0443/11P is a frame constructed of medium density fiberboard (MDF) which is surface covered on the front and sides with laminated pieces of Capiz shell tiles. You indicate in your letter that the frame measures 9.5” x 11.5”. Glued to the back of the frame is a paperboard panel with a hinged cutout opening to hold the photo in place and an MDF easel stand to display it in the frame. Item OTM031NBR-57 is a frame composed of medium density fiberboard (MDF) which is surface covered on the front and sides with irregular shaped pieces of coconut shell. You indicate in your letter that the frame measures 8.75” x 10.75”. It has a 5” x 7” opening to display a picture which is held between a sheet of glass and an easel back with sliding tabs. The back of the frame is constructed of MDF and has hooks to facilitate hanging. The purpose of the item is to hold a photo or picture for display. The applicable subheading for VIN-11-0443/11P and OTM031NBR-57 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/. Regarding style numbers VIN-6503A-6155B, VIN-5956A-6154A and PF641777P3, we need additional information in order to issue a ruling.  Please submit the information described below. Please provide full details regarding every step in the production and coloring of each product. For each product, describe the precise manner in which the glass is colored.  Is it colored prior to solidification, simply painted on the surface, derived from recycled glass, or colored in another manner?  Please explain. For each product, if the glass is colored prior to solidification, indicate the precise chemical or mineral names of the sources of colors (e.g., pigments and/or dyes) inserted into the glass before it solidifies. If the glass is colored prior to solidification, indicate whether it is colored throughout the body of the article or whether only portions of the article are colored. For each article, indicate whether the glass contain bubbles, seeds or stones. Indicate whether each article contains any fining agents (e.g., antimony and arsenic oxides or dioxides) which stifle the formation of bubbles, seeds or stones.  If so, please indicate the precise chemical or mineral names of any fining agents. Do any of these products contain special effects (e.g., metal flecking, thread-like or ribbon-like effects, etc.)?  If so, indicate whether the effects are embedded or introduced into the glass prior to its solidification.  Identify the material which comprises these effects. Is the glass on any of these items cut or engraved? If you decide to resubmit your request regarding style numbers VIN-6503A-6155B, VIN-5956A-6154A and PF641777P3, please resubmit those samples, include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 on item numbers VIN-11-0443/11P and OTM031NBR-57, please contact National Import Specialist Laurel Duvall at (646) 733-3035. If you have any questions regarding the request for additional information on item numbers VIN-6503A-6155B, VIN-5956A-6154A and PF641777P3, contact National Import Specialist Jacob Bunin at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division