J83314 J8 Ruling Active

The tariff classification of a plastic picture frame from China.

Issued April 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.2000

Headings: 3924

Product description

The submitted sample is an electro magnetic levitating photo frame identified as item number PD005A. The photo frame consists of a stand with base and arm that is made of aluminum. The arm measures approximately 5 inches in height and extends over the base. A magnetic ball is permanently affixed to the end of the arm. The square shaped photo frame portion is made of plastic. The photo frame has a magnetic top that adheres to the magnetic ball on the arm. The photo frame has four slots for pictures. A two-prong adapter plug is included with this photo frame. The adapter plugs into the base of the photo frame and wall outlet to cause levitation of the photo frame. In our opinion, the plastic photo frame imparts the essential character of this item. The sample is returned as you requested.

Full text

NY J83314 April 2, 2003 CLA-2-39:RR:NC:SP:221 J83314 CATEGORY: Classification TARIFF NO. 3924.90.2000 Ms. Lesa R. Hubbard J.C. Penney Company, Inc. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a plastic picture frame from China. Dear Ms. Hubbard: In your letter dated March 4, 2003, you requested a classification ruling. The submitted sample is an electro magnetic levitating photo frame identified as item number PD005A. The photo frame consists of a stand with base and arm that is made of aluminum. The arm measures approximately 5 inches in height and extends over the base. A magnetic ball is permanently affixed to the end of the arm. The square shaped photo frame portion is made of plastic. The photo frame has a magnetic top that adheres to the magnetic ball on the arm. The photo frame has four slots for pictures. A two-prong adapter plug is included with this photo frame. The adapter plugs into the base of the photo frame and wall outlet to cause levitation of the photo frame. In our opinion, the plastic photo frame imparts the essential character of this item. The sample is returned as you requested. The applicable subheading for the plastic picture frame 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 rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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