The tariff classification of Wood Frame, Item# 11FW1409, from China

N268605 October 1, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Timothy W. Rubiera Nielsen Bainbridge Group, 12303 Technology Blvd., Suite 950 Austin, TX 78727 RE: The tariff classification of Wood Frame, Item# 11FW1409, from China Dear Mr. Rubiera: In your letter dated September 10, 2015, you requested a tariff classification ruling. A photograph of the product was submitted. Item 11FW1409 is a wooden picture frame measuring approximately 13.8 inches in height by 16.8 inches in width and 0.7 inches in depth and is designed to hold a 10" x 8" photograph. The portion of the frame that surrounds the photo and glass is made of Pinus Pinea wood. The removable backing is made of paperboard. The applicable subheading for the Wood Frame, Item# 11FW1409, will be 4410.00.0000, Harmonized Tariff Schedule of the United States (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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division