L82709 L8 Ruling Active

The tariff classification of a picture frame with hook from India

Issued March 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The merchandise is a photo frame with hook (article number 28290) made of brass, iron, ply board, and glass. The frame measures 3 ¾ inches by 3¾ inches and is centered on top of a base that includes a hook for hanging. Although your letter describes the item as a “photo frame stocking holder,” the item is not limited to Christmas. It could be used year round. Additionally, picture frames of metal are excluded from chapter 95.

CBP rationale

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

Full text

NY L82709 March 1, 2005 CLA-2-83:RR:NC:N1:121 L82709 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a picture frame with hook from India Dear Ms. Marcoux: In your letter dated February 18, 2005, you requested a tariff classification ruling. The merchandise is a photo frame with hook (article number 28290) made of brass, iron, ply board, and glass. The frame measures 3 ¾ inches by 3¾ inches and is centered on top of a base that includes a hook for hanging. Although your letter describes the item as a “photo frame stocking holder,” the item is not limited to Christmas. It could be used year round. Additionally, picture frames of metal are excluded from chapter 95. The applicable subheading for the picture frame stocking holder will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…, photograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem. Articles classifiable under subheading 8306.30.0000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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