C81344 C8 Ruling Active

The tariff classification of photograph frames from China

Issued November 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The merchandise is the Style# S2631 Mini Photo Frame. The frame measures 2 5/8 inches by 2 1/8 inches. It is composed of a silver-plated steel face and a plastic back. In the opinion of this office, the steel face, the most visible part and the part that actually frames the photo, gives the item its essential character.

CBP rationale

The applicable subheading for the photo frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal.

Full text

NY C81344 November 10, 1997 CLA-2-83:RR:NC:MM:113 C81344 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Kristen Gibson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of photograph frames from China Dear Ms. Gibson: In your letter dated October 28, 1997, you requested a tariff classification ruling. The merchandise is the Style# S2631 Mini Photo Frame. The frame measures 2 5/8 inches by 2 1/8 inches. It is composed of a silver-plated steel face and a plastic back. In the opinion of this office, the steel face, the most visible part and the part that actually frames the photo, gives the item its essential character. The applicable subheading for the photo frame 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 3.7 percent ad valorem. 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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