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E86130 E8 Ruling Active

The tariff classification of picture frame molding from Korea.

Issued September 8, 1999 by U.S. Customs and Border Protection.

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E8 E86130 (September 8, 1999)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The picture frame molding is composed of extruded polystyrene. The molding has upraised designs and scrolls. These designs and scrolls were formed after the extrusion process. A gold layer of foil was applied, also after the extrusion process.

CBP rationale

The applicable subheading for the picture frame molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY E86130 September 8, 1999 CLA-2-39:RR:NC:SP:221 E86130 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of picture frame molding from Korea. Dear Mr. Wong: In your letter dated August 13, 1999, on behalf of Ten Plus, Inc., you requested a tariff classification ruling. A sample was provided with your request. The picture frame molding is composed of extruded polystyrene. The molding has upraised designs and scrolls. These designs and scrolls were formed after the extrusion process. A gold layer of foil was applied, also after the extrusion process. The applicable subheading for the picture frame molding will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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