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The tariff classification of a picture frame, of paperboard and other materials, from China.
Issued July 22, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 888360 (July 22, 1993)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It is a kind of display board which permits the exhibition of 8 photographs adjacent to one another on the same surface. It consists of an 11 x 14 inch two-layered sheet of "coated paperboard matting having various sized cut-outs to accommodate photographs of various dimensions." The paperboard matting is backed by a rigid sheet of what appears to be wood fiberboard, and is covered on the front by a sheet of glass.
Full text
NY 888360 July 22, 1993 CLA-2-48:S:N8:234 888360 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. James P. Sullivan Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109 RE: The tariff classification of a picture frame, of paperboard and other materials, from China. Dear Mr. Sullivan: In your letter dated July 13, 1993, on behalf of your client, The HB Group (No. Smithfield, RI), you requested a tariff classification ruling. A sample of an item known as a "Collage Picture Frame" was submitted and will be retained for reference. It is a kind of display board which permits the exhibition of 8 photographs adjacent to one another on the same surface. It consists of an 11 x 14 inch two-layered sheet of "coated paperboard matting having various sized cut-outs to accommodate photographs of various dimensions." The paperboard matting is backed by a rigid sheet of what appears to be wood fiberboard, and is covered on the front by a sheet of glass. The applicable subheading for the "Collage Picture Frame" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%. 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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