The tariff classification of Carnival Cruise Line Picture Frame with LED lighting from China

N261628 March 13, 2015 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Richard Castillo Clearfreight Inc. JFK International Airport, Bldg. #75 North Hanger Road, Suite 210, Jamaica, NY 11430 RE: The tariff classification of Carnival Cruise Line Picture Frame with LED lighting from China Dear Mr. Castillo: In your letter dated February 9, 2015, on behalf of Carnival Cruise Line you requested a tariff classification ruling. A sample has been submitted and will be returned to you. The sample submitted for our examination is described as a Carnival Cruise Line Light Up Photo Frame. It is sold in the format of a photo album and measures approximately 10” in length x 7” in width. The frame opens in a manner similar to that of a photo album. On the right side of the opened frame is the souvenir picture taken of the individual passenger (s). On the left side is a picture taken of the vessel with colored LED lights behind the photograph. This product is sold on their vessel in the photograph section of the souvenir shop. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Carnival Cruise Line Picture Frame with LED lighting for tariff classification purposes to be composite goods, with the essential character imparted by the printed picture. The applicable subheading for the printed picture will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: 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 albert.gamble@cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division