967569 96 Ruling Active

Glass Clip Picture Frame; Revocation of NY A82522 by Operation of Law

Issued April 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4414.00.0000

Headings: 4414

Product description

Glass Clip Picture Frame; Revocation of NY A82522 by Operation of Law

CBP rationale

HQ 967569 April 26, 2005 CLA-2 RR:CR:GC 967569 AML CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Dennis A. Morse BDP International, Incorporated 2721 Walker Avenue, NW Grand Rapids, Michigan 49504 RE: Glass Clip Picture Frame; Revocation of NY A82522 by Operation of Law Dear Mr. Morse: This is in reply to your letter, dated February 24, 2005 and received by United States Customs and Border Protection (“CBP”) on March 3, 2005, requesting, on behalf of Meijer, Inc., reconsideration of New York Ruling Letter (“NY”) A82522, dated April 30, 1996, which concerns the classification of a glass clip picture frame under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). You state that the article consists of a fiberboard back, a plate glass front and metal clips. You contend that reconsideration is warranted based upon the decision of the Court of International Trade (“CIT”) in Structural Industries, Inc. v. United States, Slip Op. 05-21 (decided February 15, 2005). In that decision, the CIT held that a glass clip picture frame was a composite good for classification purposes and that the essential character of the composite good was imparted by the wood backing. The CIT classified the article under subheading 4414.00.00, HTSUS, which provides for wooden frames. CBP had previously classified the article under subheading 7013.99.50, HTSUS, which provides for decorative articles of glass. The Structural Industries decision revokes, by operation of law, any rulings concerning the classification of glass clip picture frames substantially similar to those classified by the CIT in the Structural decision (see section 152.16(e) of the CBP Regulations, 19 CFR 152.16(e)). Comparison of the description of the merchandise in Structural Industries with that subject of NY A82522 and the sample you provided reveals that the articles are substantially similar. Accordingly, NY A82522 has been revoked by operation of law. This letter should be brought to the attention of CBP when entry is made for your merchandise, either by referencing this ruling letter or by providing a copy. Sincerely, Myles B. Harmon, Director Commercial Rulings Division

Full text

HQ 967569 April 26, 2005 CLA-2 RR:CR:GC 967569 AML CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Dennis A. Morse BDP International, Incorporated 2721 Walker Avenue, NW Grand Rapids, Michigan 49504 RE: Glass Clip Picture Frame; Revocation of NY A82522 by Operation of Law Dear Mr. Morse: This is in reply to your letter, dated February 24, 2005 and received by United States Customs and Border Protection (“CBP”) on March 3, 2005, requesting, on behalf of Meijer, Inc., reconsideration of New York Ruling Letter (“NY”) A82522, dated April 30, 1996, which concerns the classification of a glass clip picture frame under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). You state that the article consists of a fiberboard back, a plate glass front and metal clips. You contend that reconsideration is warranted based upon the decision of the Court of International Trade (“CIT”) in Structural Industries, Inc. v. United States, Slip Op. 05-21 (decided February 15, 2005). In that decision, the CIT held that a glass clip picture frame was a composite good for classification purposes and that the essential character of the composite good was imparted by the wood backing. The CIT classified the article under subheading 4414.00.00, HTSUS, which provides for wooden frames. CBP had previously classified the article under subheading 7013.99.50, HTSUS, which provides for decorative articles of glass. The Structural Industries decision revokes, by operation of law, any rulings concerning the classification of glass clip picture frames substantially similar to those classified by the CIT in the Structural decision (see section 152.16(e) of the CBP Regulations, 19 CFR 152.16(e)). Comparison of the description of the merchandise in Structural Industries with that subject of NY A82522 and the sample you provided reveals that the articles are substantially similar. Accordingly, NY A82522 has been revoked by operation of law. This letter should be brought to the attention of CBP when entry is made for your merchandise, either by referencing this ruling letter or by providing a copy. Sincerely, Myles B. Harmon, Director Commercial Rulings Division

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