The tariff classification of a picture frame with embroidery and lace from Taiwan

NY C85455 April 13, 1998 CLA-2-80:RR:NC:1 115 C85455 CATEGORY: Classification TARIFF NO.: 8007.00.5000 Mr. James D. Schoonover Straw & Lace 1220 Wagon Wheel Road Lawrence, Kansas 66049 RE: The tariff classification of a picture frame with embroidery and lace from Taiwan Dear Mr. Schoonover: In your letter dated March 10, 1998 you requested a tariff classification ruling. The frames, according to your letter, come in small sizes (f-4, f-5) and large sizes (f-3, f-2, f-1). They are made up of a metal frame, lace, other fabric, clear plastic cover (for f-4, f-5) or clear glass cover (for f-3, f-2 and f-1). Under the General Rules of Interpretation, classification of goods in the tariff schedule shall be governed by the following principles: Where the goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: GRI 3(a)the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI 3(b )Mixtures, composite goods consisting of different materials, or made up of different components, and goods put up ln sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(c) When goods cannot be classified by reference to 3(a)or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The imported items, picture frames with embroidery/lace meet the definition of 3(c) and will be classified as other articles of tin, other, under HTS 8007.00.5000, at 3.1 percent ad valorem. The applicable subheading for the frames will be 8007.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, other. The rate of duty will be 3.1 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division