The tariff classification of a picture frame from China

NY L84443 May 5, 2005 CLA-2-83:RR:NC:N1:121 L84443 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Kris Spurbeck Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of a picture frame from China Dear Ms. Spurbeck: In your letter dated April 25, 2005, you requested a tariff classification ruling. The sample you submitted is a picture frame (style number 19234), which holds a 4X6 inch picture. The frame measures 9 inches tall by 7 inches wide. It is made of iron, which surrounds the picture and the outside edge of the frame, decorated glass, which forms a 11/2-inch border around the picture, between the two metal borders, a glass cover and a paper back. The metal component provides the support and structure of the frame, and therefore, provides 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