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The tariff classification of a baby picture frame from the Phillippines.
Issued November 6, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80402 (November 6, 1997)
Tariff classification
HTS codes: 4414.00.0000
Headings: 4414
Product description
The sample is a painted wooden picture frame measuring 7 1/2" x 5 3/4". The center cutout area is in the shape of a 4 1/4" x 2 1/2" heart. There is a hinged paperboard easel stand attached to the back of the frame.
CBP rationale
The applicable subheading for the picture frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "wooden frames for paintings, photographs, mirrors or similar objects.
Full text
PD C80402 November 6, 1997 CLA-2-44:RR:E08 C80402 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a baby picture frame from the Phillippines. Dear Mr. Andrews: In your letter dated Oct. 3, 1997 you requested a tariff classification ruling. A sample was submitted with the request which is being returned with this ruling, as requested. The sample is a painted wooden picture frame measuring 7 1/2" x 5 3/4". The center cutout area is in the shape of a 4 1/4" x 2 1/2" heart. There is a hinged paperboard easel stand attached to the back of the frame. The applicable subheading for the picture frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 4.7%. Articles classifiable under subheading 4414.00.0000, HTS, which are products of the Philippines 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, David Ballard Port Director Champlain, NY
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