I81243 I8 Ruling Active

The tariff classification of decorative frames from China.

Issued May 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The NQ Flower Pics consists of a polyester resin pot with potpourri moss and a metal “plant” that has picture frames instead of flowers. The NQ Flower Thoughts is similar, except that the square frame holds a quotation from a famous author. In the opinion of this office, the essential character of these items is 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 I81243 May 7, 2002 CLA-2-83:RR:NC:N1:113 I81243 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Jane Jewett Talus Corp. 82 Scott Drive Westbrook, ME 04092 RE: The tariff classification of decorative frames from China. Dear Ms. Jewett: In your letter dated April 29, 2002, you requested a ruling on tariff classification. The samples you provided are two frames made to look like flowers in a pot. The NQ Flower Pics consists of a polyester resin pot with potpourri moss and a metal “plant” that has picture frames instead of flowers. The NQ Flower Thoughts is similar, except that the square frame holds a quotation from a famous author. In the opinion of this office, the essential character of these items is 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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