10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a plastic picture frame from China.
Issued February 23, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C83560 (February 23, 1998)
Tariff classification
HTS codes: 3924.90.2000
Headings: 3924
Product description
The submitted sample is a picture frame that is identified as item #L1609-3. It is composed of EVA (ethylene vinyl acetate) foam. This photo frame is designed with three pieces of foam. It has two rectangular pieces of red and green foam that have been glued together with clear plastic in the middle. There is an opening at the top of the frame to insert a picture. The base of this frame is composed of green colored foam with a slit opening to place the photo frame inside so that it can stand upright. The base has a little yellow and white house with Santa standing in the front on one end and a decorative snowman on the other end.
CBP rationale
The applicable subheading for the colorful photo frame made of foam will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles.
Full text
NY C83560 February 23, 1998 CLA-2-39:RR:NC:SP:222 C83560 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Elizabeth Douglass Sourcing Horizons Corp. 8 Valemont Way Summit, NJ 07901 RE: The tariff classification of a plastic picture frame from China. Dear Ms. Douglass: In your letter dated January 19, 1998, you requested a tariff classification ruling. The submitted sample is a picture frame that is identified as item #L1609-3. It is composed of EVA (ethylene vinyl acetate) foam. This photo frame is designed with three pieces of foam. It has two rectangular pieces of red and green foam that have been glued together with clear plastic in the middle. There is an opening at the top of the frame to insert a picture. The base of this frame is composed of green colored foam with a slit opening to place the photo frame inside so that it can stand upright. The base has a little yellow and white house with Santa standing in the front on one end and a decorative snowman on the other end. The applicable subheading for the colorful photo frame made of foam will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other, picture frames. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of plastic picture frames from China
The tariff classification of plastic picture frames from China
The tariff classification of photograph display boards from China.
The tariff classification of a plastic framed shadow box from China.
The tariff classification of a plastic framed display board from China.
The tariff classification of Picture Frames and Plaques from China
The tariff classification of a 30-Piece Display from China.
The tariff classification of a display case with a plastic frame from China
The tariff classification of a plastic framed shadow box from China
The tariff classification of a plastic photo and tassel frame from China
Follow C83560
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.