The tariff classification of a wooden photo frame trio from China

NY M80728 March 28, 2006 CLA-2-44:RR:NC:2:230 M80728 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wooden photo frame trio from China Dear Ms. Marcoux: In your letter dated March 2, 2006 you requested a tariff classification ruling. The ruling was requested on a product identified as the “Hanging Wooden Photo Frame Trio”, SKU # 28370. Descriptive literature for the product was submitted. The product consists of three picture frames connected together in a vertical row by eye hooks. The top frame is attached to a metal chain, by means of which the three hanging frames are mounted to a wall. The frames are made of pine wood with a cherry finish. Each frame will hold a 4-1/4” x 2-5/8” photograph. The applicable subheading for the “Hanging Wooden Photo Frame Trio”, SKU # 28370, will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division