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The tariff classification of a picture frame from China
Issued April 4, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L83664 (April 4, 2005)
Tariff classification
HTS codes: 8306.30.0000
Headings: 8306
Product description
The sample is a picture frame (sku 2063698) made of metal and wood. The structure of the frame is made of metal welded together, then wrapped around with small wooden beads threaded together with metal wire. The inner part of the frame is decorated with larger wooden beads that are strung together with copper wire. The piece behind the glass is made of wood. Classification of the picture frame is based on General Rules of Interpretation (GRI) 3(b), which states that composite goods, “shall be classified as if they consisted of the material or component which gives them their essential character…” This office believes that the welded metal, which surrounds the picture and forms the structure of the frame, gives the article its essential character.
CBP rationale
The applicable subheading for the picture frame 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 L83664 April 4, 2005 CLA-2-83:RR:NC:N1:121 L83664 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Shirley C. Schmidt Pier 1 Imports 100 Pier 1 Place Fort Worth, Texas 76102 RE: The tariff classification of a picture frame from China Dear Ms. Schmidt: In your letter dated March 25, 2005, you requested a tariff classification ruling. The sample is a picture frame (sku 2063698) made of metal and wood. The structure of the frame is made of metal welded together, then wrapped around with small wooden beads threaded together with metal wire. The inner part of the frame is decorated with larger wooden beads that are strung together with copper wire. The piece behind the glass is made of wood. Classification of the picture frame is based on General Rules of Interpretation (GRI) 3(b), which states that composite goods, “shall be classified as if they consisted of the material or component which gives them their essential character…” This office believes that the welded metal, which surrounds the picture and forms the structure of the frame, gives the article its essential character. The applicable subheading for the picture frame 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. 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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