888672 88 Ruling Active

Tariff classification of a wooden photo frame with a photo album insert from Thailand and from Indonesia

Issued August 11, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4414.00.0000

Headings: 4414

Product description

The product consists of a wooden photo frame measuring 7-3/4 inches by 5-3/4 inches. The back of the frame has an opening for a small photo album. The album consists of 12 plastic pages each of which holds one photograph on either side. The pages are bound with a wood molding which fits into and matches the opening in the back of the frame. The first page of the photo album is the photo that is displayed by the frame.

CBP rationale

The applicable subheading for the wooden photo frame with a photo album insert will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects.

Full text

NY 888672 August 11, 1993 CLA-2-44:S:N:N8:230 888672 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Lawrence B. Teodoro Rare Woods Inc. 1815 Rollins Road P.O. Box 4156 Burlingame, CA 94011 RE: Tariff classification of a wooden photo frame with a photo album insert from Thailand and from Indonesia Dear Mr. Teodoro: In your letter dated July 5, 1993, which was received in our office on July 26, 1993, you requested a tariff classification ruling. The ruling was requested on a composite product called "The Flip." A sample was submitted which will be returned to you as you requested. The product consists of a wooden photo frame measuring 7-3/4 inches by 5-3/4 inches. The back of the frame has an opening for a small photo album. The album consists of 12 plastic pages each of which holds one photograph on either side. The pages are bound with a wood molding which fits into and matches the opening in the back of the frame. The first page of the photo album is the photo that is displayed by the frame. The applicable subheading for the wooden photo frame with a photo album insert will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 4414.00.0000, HTSUSA, which are products of Thailand or of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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