The tariff classification of picture frames from Mexico.
Issued August 30, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.2000, 8306.30.0000, 7013.99.5000
Product description
You have submitted five samples of picture frames in various shapes and sizes. The frames are made of acrylic, plastic, glass, metal and aluminum.
CBP rationale
The applicable subheading for the acrylic frame size 24 inches by 36 inches and the plastic frame size 2.25 inches by 3.25 inches, 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 general rate of duty will be 3.4 percent ad valorem. The applicable subheading for the glass picture size 8 inches by 10 inches will be 7013.99.5000, HTS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…Other glassware: Other: Other: Other: Valued over $0. The applicable subheading for the metal picture frame size 5 inches by 7 inches and the aluminum frame size 11-3/4 inches by 36 inches will be 8306.30.0000, HTS, which provides for photograph, picture or similar frames, of base metal.
Full text
NY G80310 August 30, 2000 CLA-2-39:RR:NC:SP:222 G80310 CATEGORY: Classification TARIFF NO.: 3924.90.2000; 7013.99.5000; 8306.30.0000 Ms. Christina Rodriguez Intercraft Burnes 14218 Business Avenue Laredo, TX 78045 RE: The tariff classification of picture frames from Mexico. Dear Ms. Rodriguez: In your letter dated July 31, 2000, you requested a tariff classification ruling. You have submitted five samples of picture frames in various shapes and sizes. The frames are made of acrylic, plastic, glass, metal and aluminum. You stated that the frames will be sold to Wal Mart and K-Mart stores. Your letter of inquiry states that the value of the glass picture frame is 0.78 cents. The applicable subheading for the acrylic frame size 24 inches by 36 inches and the plastic frame size 2.25 inches by 3.25 inches, 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 general rate of duty will be 3.4 percent ad valorem. The applicable subheading for the glass picture size 8 inches by 10 inches will be 7013.99.5000, HTS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each." The general rate of duty will be 30 percent ad valorem. The applicable subheading for the metal picture frame size 5 inches by 7 inches and the aluminum frame size 11-3/4 inches by 36 inches will be 8306.30.0000, HTS, which provides for photograph, picture or similar frames, of base metal. The general duty rate will be 2.7 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an Aluminum Frame with Pin Clip System from South Korea
The tariff classification of plastic picture frames from China
The tariff classification of steel sign frames from China
The tariff classification of plastic picture frames from China
The tariff classification of various gift items from Mexico
The tariff classification of a decorative glass article from China
The tariff classification of photograph display boards from China.
Protest and Application for Further Review Number 5301-18-100535; Tariff classification of glass trays from China
The tariff classification of a plastic framed shadow box from China.
Application for Further Review of Protest No. 1703-17-100695; Tariff classification of wooden wall plaque with mason jars
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →