C82163 C8 Ruling Active

The tariff classification of photo frames from China

Issued December 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The merchandise is a variety of photo frames. You have called the frames "floating frames" because the glass panel is deliberately made larger than the standard photograph. The style numbers involved are: 347023, 347033D, 347035D, 347053, 347055, 347057, 347080, 347123, 347135, 347153, 347155, 347157, 347180, 347233, 347233D, 347235, 347253, 347255, 347257, 347280, 347333, 347335, 347335D, 347355 and 347357. In the opinion of this office, the essential character of the items remains the metal frame.

CBP rationale

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.

Full text

NY C82163 December 2, 1997 CLA-2-83:RR:NC:MM:113 C82163 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Paula M. Connelly Middleton and Shrull 44 Mall Road, Suite 208 Burlington, MA 01803-4530 RE: The tariff classification of photo frames from China Dear Ms. Connelly: In your letter dated November 17, 1997, on behalf of FETCO International, Inc., you requested a tariff classification ruling. The merchandise is a variety of photo frames. You have called the frames "floating frames" because the glass panel is deliberately made larger than the standard photograph. The style numbers involved are: 347023, 347033D, 347035D, 347053, 347055, 347057, 347080, 347123, 347135, 347153, 347155, 347157, 347180, 347233, 347233D, 347235, 347253, 347255, 347257, 347280, 347333, 347335, 347335D, 347355 and 347357. In the opinion of this office, the essential character of the items remains the metal frame. 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 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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