The tariff classification of picture frames from China

N290937 October 27, 2017 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Tanya Laird Nielson Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of picture frames from China Dear Ms. Laird: In your letter, dated October 6, 2017, you requested a classification ruling. Photos and a product description were provided for our review. The item under consideration is a wooden board with two clip picture frames mounted to the front and an open area beside the frames with the words, “Love you More,” printed in stylized font. The wooden board of medium density fiberboard (MDF) measures approximately 15 3/4” square. Each clip frame consists of a 4” x 6” piece of MDF with four metal clips and a sheet of protective plastic to cover the photo. Two sawtooth picture frame hangers mounted on the back allow the board to be hung on a wall. In your request you propose classification under subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), as “other” printed articles. We disagree. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. Per the ENs to Chapter 49, “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.” In this case the printing does not perform this role. Rather, the essential character of the item is imparted by the picture frames, as they serve the primary function and use of the item. The printed words, “Love you More,” seem intended to serve as captioning for the two displayed photos, presumably of a loving couple or family members. The applicable subheading for the board with frames 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 the 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division