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892399 89 Ruling Active

Tariff classification of a wooden photo frame from New Zealand

Issued November 22, 1993 by U.S. Customs and Border Protection.

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89 892399 (November 22, 1993)

Tariff classification

HTS codes: 4414.00.0000

Headings: 4414

Product description

The sample consists of a rustic style wooden frame measuring overall approximately 4 inches by 5 inches. It has a hard paper backing and a glass picture cover. The frame is designed to hold a 2 inch by 3 inch photograph. Other sizes of the frame will also be imported.

CBP rationale

The applicable subheading for the wooden photo frame 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 892399 November 22, 1993 CLA-2-44:S:N:N8:230 892399 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Angeline Kabris Iris of Excelsior Limited 4700 Linwood Circle Excelsior, MN 55331 RE: Tariff classification of a wooden photo frame from New Zealand Dear Ms. Kabris: In your letter dated November 10, 1993, which was also signed by Ms. Michelle Steele, you requested a tariff classification ruling. The ruling was requested on a wooden photo frame, a sample of which was submitted. The sample consists of a rustic style wooden frame measuring overall approximately 4 inches by 5 inches. It has a hard paper backing and a glass picture cover. The frame is designed to hold a 2 inch by 3 inch photograph. Other sizes of the frame will also be imported. The applicable subheading for the wooden photo frame 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. 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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