The tariff classification of a multi-flip photo frame from China

NY K80329 November 20, 2003 CLA-2-44:RR:NC:2:230 K80329 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Tina Cort O’Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of a multi-flip photo frame from China Dear Ms. Cort: In your letter dated October 21, 2003, on behalf of Hallmark Cards Inc., you requested a tariff classification ruling. The ruling was requested on two styles of photo frames, model # 1FTO2013 and model # 4000PHA4346. Samples of both styles and descriptive literature for the first style were submitted. The samples will be returned as you requested. Model # 1FTO2013 is described as a multi-flip photo frame. It consists of a frame made of molded solid wood and finished with gold paint. The overall dimensions of the frame are approximately 11-1/4” long by 10” wide by 1-3/4” deep. The frame has a fiberboard backing and a metal hanger on the back. The front center of the frame is divided into twelve acrylic holders that are mounted to metal strips and that swivel around. Each acrylic holder will fit two 2” x 3” photos, one on each side. Either side may be displayed by flipping the holder around. You suggested classification of this product as a picture frame of plastic in subheading 3924.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, the acrylic holders in the center of the product are not frames. We find that the product is essentially a wood picture frame with a variation in the way it holds pictures. Instead of one clear cover, it has multiple double-sided reversible parts. The applicable subheading for the multi-flip photo frame, model # 1FTO2013, will be 4414.00.0000, HTSUSA, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the second style, model # 4000PHA4346, described as a wood/glass/fabric shadow photo box. Your request for a classification ruling should include a description on exactly how the product will be used and descriptive literature, such as the retail information submitted for the first style. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the sample and a copy of this letter. 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