The tariff classification of Wooden Picture Frames from China

N302055 December 14, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Kali Shek Silver Timing Ltd. 8/F, Pioneer Place 33 Hoi Yuen Road Kwun Tong, HK CHINA RE: The tariff classification of Wooden Picture Frames from China Dear Ms. Shek: In your letter, dated December 4, 2018, you requested a tariff classification ruling. In the absence of physical samples, product information and photos were submitted for our review. The product under consideration you describe as the “MDF Table Number Frame.” It is a picture frame constructed of medium density fiberboard (MDF) that measures approximately 3.5” square. To the face of the frame has been applied a layer of paper printed with a wood grain pattern. In the center is a heart-shaped cutout, behind which can be placed a photo (approximately 2” x 3”), or other material, such as the wedding table number card you describe in your submission. The back of the frame is fitted with an easel stand. The applicable subheading for the picture frame will be 4414.00.0000, 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 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