The tariff classification of a wooden musical photo frame from China

NY H88376 March 25, 2002 CLA-2-44:RR:NC:2:230 H88376 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Mr. Kevin Egan E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a wooden musical photo frame from China Dear Mr. Egan: In your letter dated February 25, 2002, on behalf of the Small Miracles division of Learning Curve, you requested a tariff classification ruling. The ruling was requested on a wooden musical photo frame. A sample of the product was submitted which will be returned to you as you requested. The sample is a hinged three panel photo frame measuring overall 12” wide by 7-1/2” high. The center panel consists of a wood plaque decorated with a “cow over the moon” theme and contains a wind-up musical movement. The two end panels consist of painted decorated wood frames designed to hold 2” x 2” photographs. The essential character of the product is imparted by the photo frames because of the role they play in the functioning of the article. The center wood plaque with the musical movement plays a secondary role in decorating the article. The applicable subheading for the wooden musical photo frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem. 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 the ruling letter, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division