G88356 G8 Ruling Active

The tariff classification of a wooden picture frame from China.

Issued April 4, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4414.00.0000

Headings: 4414

Product description

The frame, which has outside dimensions of 6¼” x 8¼”, features a 2” x 3” opening with glass window and removable cardboard back. The article also incorporates a metal hanger and a hinged paperboard stand. The frame has flat, painted surfaces.

CBP rationale

The applicable subheading for the above-described product will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects.

Full text

NY G88356 April 4, 2001 CLA-2-44:RR:NC:SP:230 G88356 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, N.Y. 10016 RE: The tariff classification of a wooden picture frame from China. Dear Ms. Abustan: In your letter dated March 13, 2001, you requested a tariff classification ruling. A sample of a wooden picture frame was submitted and is being returned to you as requested. The frame, which has outside dimensions of 6¼” x 8¼”, features a 2” x 3” opening with glass window and removable cardboard back. The article also incorporates a metal hanger and a hinged paperboard stand. The frame has flat, painted surfaces. The applicable subheading for the above-described product will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%. With regard to your question about quota and visa requirements, please be advised that these do not currently apply to products classifiable in the above subheading. With regard to your question about the Generalized System of Preferences (GSP), we note that China is not currently designated as a “beneficiary developing country” within that program. Therefore, products of China do not qualify for preferential duty rates under the GSP. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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