The tariff classification of photograph frames and coat racks from China and Taiwan

NY 895554 March 16, 1994 CLA-2-83:S:N:N3:113 895554 CATEGORY: Classification TARIFF NO.: 8306.30.0000; 8302.50.0000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of photograph frames and coat racks from China and Taiwan Dear Mr. Coe: In your letter dated March 4, 1994, you requested a tariff classification ruling. The merchandise consists of two models of photo frames and a coat rack. The frames are brass-plated and open to reveal plastic sheets for more photos on the inside. They are listed as SKU no. F1466 (vendor no. PT 744/D2293B) and SKU no. X1512 (vendor no. PT 731/AB313G). The coat rack (SKU no. F1513, Vendor no. PT 484/8208) consists of a wooden, wall-mounted rack with four brass hooks. The applicable subheading for the photo frames will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the coat rack will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal hat-racks, hat pegs, brackets and similar fixtures. The rate of duty will be 3.4 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