K80362 K8 Ruling Active

The tariff classification of a decorative frame from China

Issued October 30, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

It can accommodate an 8 x 10-inch or 11 x 14-inch photograph or picture.

CBP rationale

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

Full text

NY K80362 October 30, 2003 CLA-2-83:RR:NC:N1:113 K80362 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative frame from China Dear Ms. Massey: In your letter dated October 20, 2003, you requested a tariff classification ruling. The sample you submitted is a decorative base metal frame with a basket weave design. It can accommodate an 8 x 10-inch or 11 x 14-inch photograph or picture. The applicable subheading for the base metal frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, mirrors, and parts thereof. The 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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