The tariff classification of a picture frame and a desk pad from Taiwan.
Issued August 8, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9590, 4823.90.8500
Product description
Picture Frame, Item 29B-0883 2. Desk Pad, Item 68B-5867 The double oval style picture frame is composed of a cardboard base covered with 100 percent cotton woven fabric. The desk pad is constructed of a paperboard base with 100 percent cotton woven fabric covering a small portion of the upper surface. The article measures approximately 22 1/8" x 14".
CBP rationale
The applicable subheading for the picture frame will be 6307.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the desk pad will be 4823.90.8500, HTS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard.
Full text
NY 854599 August 8, 1990 CLA-2-63:S:N:N3G:345 854599 CATEGORY: Classification TARIFF NO.: 6307.90.9590; 4823.90.8500 Mr. Lyle Taylor Atico Ltd. 4201 N.W. 77th Avenue P.O. Box 817 Miami, Florida 33152-0817 RE: The tariff classification of a picture frame and a desk pad from Taiwan. Dear Mr. Taylor: In your letter dated July 18, 1990, you requested a tariff classification ruling. The following samples were submitted: 1. Picture Frame, Item 29B-0883 2. Desk Pad, Item 68B-5867 The double oval style picture frame is composed of a cardboard base covered with 100 percent cotton woven fabric. The desk pad is constructed of a paperboard base with 100 percent cotton woven fabric covering a small portion of the upper surface. The article measures approximately 22 1/8" x 14". The applicable subheading for the picture frame will be 6307.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... Other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the desk pad will be 4823.90.8500, HTS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard... other, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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