U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a Clip Frame from China.
N279581 October 18, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Tanya Laird Neilsen & Bainbridge 12303 Technology Blvd, Suite 950 Austin, TX 78727 RE: The tariff classification of a Clip Frame from China. Dear Ms. Laird: In your letter dated August 29, 2016, you requested a classification ruling. The ruling was requested on a clip frame. The sample submitted will be returned to you. SKU number 610820 is described as a Burnes of Boston “Clip Frame.” The Clip Frame is constructed of a rectangular shaped wooden board measuring approximately 8½ inches wide by 20 inches tall by ¼ inch deep. The item is painted grey and has two metal clips affixed to its front. The words “you & me” are painted on the front of the Clip Frame. Although the item is described as a “Clip Frame”, this is not a wooden frame classifiable in heading 4414, Harmonized Tariff Schedule of the United States (HTSUS). The frames of this heading are of a type that generally surround a picture, mirror, certificate, or similar item. The instant product, however, need not be used for displaying pictures; it could be used in a manner similar to a bulletin board to hang notes, cards, or other items in addition to photos. The applicable subheading for the Clip Frame will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.