The tariff classification of paperboard photo frames from China

N260691 January 26, 2015 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.4000 Mr. Ken Ayoub Sugar Lulu LLC P.O. Box 1313 50 Washington Street Suite 201 Norwalk, CT 06854 RE: The tariff classification of paperboard photo frames from China Dear Mr. Ayoub: In your letter dated January 5, 2014, you requested a tariff classification ruling. The ruling was requested on paperboard photo frames. One retail package sample was submitted for our review. The sample will be returned to you, as requested. The submitted sample is a retail package identified as, “Vintage Blues”. The package contains 3 paperboard photo frames and 3 double-sided matte paper inserts. The rectangular-shaped frames measure approximately 6 ½” (L) x 8 ½” (W) x 3mm in thickness and are constructed of stiff paperboard. Two adhesive strips are affixed to the back of each frame that allow the frame to be hung. The matte paper insert is placed in the opening of the frame. The matte paper surrounds the displayed photograph as an added decorative function. The applicable subheading for the paperboard photo frames will be 4823.90.4000, 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: Frames or mounts for photographic slides. 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division