The tariff classification of picture frames from China

NY R01431 February 23, 2005 CLA-2-83:RR:NC:N1:121 R01431 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of picture frames from China Dear Mr. Crago: In your letter dated February 9, 2005, you requested a tariff classification ruling. The merchandise is six different styles (a-f) of metal picture frames. Item number, F075CA01072, applies to all six frames. Each frame is packed individually for retail sale. You state that these frames will be marketed for sale during the Christmas season. Style c incorporates the words “Baby’s First Christmas 2005,” and style d contains the words, “Our 1st Christmas 2005.” Styles a, b, e and f do not include holiday words or symbols in their design. Regardless of their Christmas related motifs these picture frames cannot be classified in Chapter 95 as festive articles because they are, for tariff purposes, parts of general use. Note 1(K) to chapter 95 excludes from classification in Chapter 95 parts of general use of base metal or similar goods of plastic (chapter 39). Note 2 to section XV Harmonized Tariff Schedules states throughout the tariff schedules the expression parts of general use means (c)…frames and mirrors of heading 8306. Subheading 8306.30.00 calls for photographic, picture or similar frames. Accordingly, photographic, picture and similar frames of base metal or similar goods of plastic are excluded from classification in Chapter 95 Harmonized Tariff Schedules. The applicable subheading for the six picture frames will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…, photograph picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division