CBP Ruling E86514 — The tariff classification of plastic picture frames from China.

Tariff classification

HTS codes: 3924.90.2000, 3926.40.0000

Headings: 3926, 3924

Product description

You have submitted five samples of plastic picture frames. Style #13455-22 is a plastic mini stand-up frame that is decorated with and orchid design. Style #61350-33H is a plastic medium stand-up frame with tulips and beehive designs. Style #13466-46 is a large stand-up plastic frame with a shell design. Style #61984-23H is a medium stand-up plastic frame with a daffodil design. Style #995141 is a plastic frog in a sitting position with one hand resting against his face. The frog has a chain around his neck. The mini wooden picture frame is attached to the chain. The essential character of this item is imparted by the plastic frog. The samples are returned as you requested.

CBP rationale

The applicable subheading for all styles except the frog, 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. The applicable subheading for style #995141, the plastic frog with a mini wooden picture frame will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.

Full text

NY E86514 September 24, 1999 CLA-2-39:RR:NC:SP:222 E86514 CATEGORY: Classification TARIFF NO.: 3924.90.2000; 3926.40.0000 Ms. Sandra Kobs Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of plastic picture frames from China. Dear Ms. Kobs: In your letter dated August 23, 1999, you requested a classification ruling. You have submitted five samples of plastic picture frames. Style #13455-22 is a plastic mini stand-up frame that is decorated with and orchid design. Style #61350-33H is a plastic medium stand-up frame with tulips and beehive designs. Style #13466-46 is a large stand-up plastic frame with a shell design. Style #61984-23H is a medium stand-up plastic frame with a daffodil design. Style #995141 is a plastic frog in a sitting position with one hand resting against his face. The frog has a chain around his neck. The mini wooden picture frame is attached to the chain. The essential character of this item is imparted by the plastic frog. The samples are returned as you requested. The applicable subheading for all styles except the frog, 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. The applicable subheading for style #995141, the plastic frog with a mini wooden picture frame will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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