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L88720 L8 Ruling Active

The tariff classification of a folding picture frame from China.

Issued December 2, 2005 by U.S. Customs and Border Protection.

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L8 L88720 (December 2, 2005)

Tariff classification

HTS codes: 3924.90.2000

Headings: 3924

Product description

The frame measures 9.5 inches by 6.5 inches in its open condition. The frame is made of paperboard covered with cellular polyurethane sheeting. It will contain a clear acetate plastic sheet over each of the photograph openings.

CBP rationale

The applicable subheading for the folding picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: picture frames.

Full text

NY L88720 December 2, 2005 CLA-2-39:RR:NC:N2:221 L88720 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Karl Kane MYX, Inc. 300 Broadway Street, Suite #30 San Francisco, CA 94133 RE: The tariff classification of a folding picture frame from China. Dear Mr. Kane: In your undated letter, which was received in this office on November 7, 2005, you requested a tariff classification ruling. The sample submitted with your request, identified as a folding picture frame, is a book-like double frame that holds two 4 inch by 6 inch photographs. The frame measures 9.5 inches by 6.5 inches in its open condition. The frame is made of paperboard covered with cellular polyurethane sheeting. It will contain a clear acetate plastic sheet over each of the photograph openings. The applicable subheading for the folding picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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