H81215 H8 Ruling Active

The tariff classification of picture frames from China.

Issued May 16, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The frame is made of a thick, steel gold-tone wire and two glass panels. The wire forms the base and extends upward on both sides like a napkin holder. The decorative pattern of the wire, e.g., a heart shape, forms the frame. The picture is sandwiched between the panels, and then put into the slot in the frame.

CBP rationale

The applicable subheading for this product will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal.

Full text

NY H81215 May 16, 2001 CLA-2-83:RR:NC:N1:113 H81215 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove, IL 60007 RE: The tariff classification of picture frames from China. Dear Ms. Dorfman: In your letter dated April 3, 2001, received in this office on May 10, 2001, you requested a ruling on behalf of LTD Commodities, Inc. on tariff classification. The sample you provided is the FGP-Frosted Picture Frame. The frame is made of a thick, steel gold-tone wire and two glass panels. The wire forms the base and extends upward on both sides like a napkin holder. The decorative pattern of the wire, e.g., a heart shape, forms the frame. The picture is sandwiched between the panels, and then put into the slot in the frame. The applicable subheading for this product will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The general rate of duty 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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