The tariff classification of cardboard picture frames from China.
Issued September 29, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
It is a plain (unadorned) 5" x 7" picture frame made essentially of unbleached, uncoated paper and paperboard. Hidden between the paper face of the frame and its stiff paperboard backing is a thin layer of foam rubber padding, which imparts a slightly convex appearance. The frame incorporates an easel-style stand and a clear acetate "window," behind which a picture or photograph may be inserted for display. You indicate that the product will be imported in a variety of shapes and sizes, and will be used "for craft decorating purposes."
Full text
NY 814855 September 29, 1995 CLA-2-48:R:N4:234 814855 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Barbara Pirk Westwater Enterprises 917 Mountain Ave. Mountainside, N.J. 07092 RE: The tariff classification of cardboard picture frames from China. Dear Ms. Pirk: In your letter dated April 27, 1995, received by this office on September 15, 1995, you requested a tariff classification ruling. (In a telephone conversation it was established that the current request is actually a resubmission of one originally sent in April, but which apparently did not reach us at that time.) A sample was submitted and will be retained for reference. It is a plain (unadorned) 5" x 7" picture frame made essentially of unbleached, uncoated paper and paperboard. Hidden between the paper face of the frame and its stiff paperboard backing is a thin layer of foam rubber padding, which imparts a slightly convex appearance. The frame incorporates an easel-style stand and a clear acetate "window," behind which a picture or photograph may be inserted for display. You indicate that the product will be imported in a variety of shapes and sizes, and will be used "for craft decorating purposes." The applicable subheading for the cardboard picture frame will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 4.8%. (Quota and visa requirements are not applicable.) This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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